摘要
在依次分析税源管理的理论依据、我国税源管理存在的问题以及税源管理的国际经验的基础上,提出了建立以理顺机构设置、建立统一的纳税人登记代码制度、完善重点税源管理办法和推进税务行政执法责任制为主要内容,以税源专业化管理和社会化管理相结合的税源管理监控新格局。
The study of tax source management is very important in theory and practice. By analyzing the theory, problems and experience of tax revenue source management, this paper tries to set up a new pattern of tax revenue source management which combines specialization and socialization, including realignment of managerial measures of key tax revenue source and implementation of tax administration responsibility system, etc.
出处
《杭州师范学院学报（社会科学版）》
2004年第2期79-85,共7页
Journal of Hangzhou Teachers College(Humanities and Social Sciences)
关键词
税源管理
信息不对称
专业化管理
tax revenue source management
information asymmetry
professional management
