对深化我国税收征管改革的探讨——以厦门市为例.pdfVIP

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对深化我国税收征管改革的探讨——以厦门市为例.pdf

tax which istobuildaninformationbasedmodemcollection thinking system the taxand on clarifiesthe and ofboth tax,focus rightsobligations collectingpaying risk and taxationsource managementkey management. management,specialization Thethird and inthisroundoftaxcollectionreforms. chapter:effectsproblems Fromthe reformsinXiamen findoutthe effectsinthe pilot City,we preliminary of hasbeen managementgradually followingaspects:theconceptspecialized tocontrolthetaxsourceshasbeen tax established;thecapability strengthened;the hasbeen servicelevelhasbeenfurther businessnormalization enhanced;the are suchas:the and of strengthened.Meanwhile,thereproblems rightsobligations both arelackof oftaxserviceisnot parties clarity;quality goodenough; classification mechanismisnot ofinformatization management perfect;theprogress is hasn’trealized and the slow;the setting specializationintensity;and organization levelofhumanresourcesCannotmeettheneedforthereformS.andSOon. Thefourth of thereformoftaxcollection.Onthe chapter:thinkingdeepening basisof thesis forwardideasonthe

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