摘要
美国税收管理的经验,对于我国有着积极的借鉴意义。笔者在考察了美国税收管理过程中的税收征管、税务稽查和信息化建设等方面的具体操作流程之后,针对我国税收管理中存在的问题提出了相应的对策。
Based on an investigation on operating procedures of ncluding tax collection electronic construction tax administration tax inspection and n USA. the paper ts successful experiences and puts forward some suggestions to solve ssues in tax administration in China.
出处
《涉外税务》
CSSCI
北大核心
2007年第3期45-47,共3页
International Taxation In China
关键词
美国
税收征管
税收稽查
信息化建设
The UniteAmerica Tax collection andtion Tax inspection Eladministrationd States ofadministraectronlc tax
