論我國稅收征管模式的改革及其效能的提升.pdf

1、河北經(jīng)貿(mào)大學(xué)碩士學(xué)位論文論我國稅收征管模式的改革及其效能的提升姓名：謝劉洋申請學(xué)位級別：碩士專業(yè)：財政學(xué)指導(dǎo)教師：張晉武20080401河北經(jīng)貿(mào)大學(xué)碩士學(xué)位論文IIAbstractTheaimsoftaxsystemtaxpoliciescannotbeachievedwithouteffectivetaxcollection&administrationwhichreliesoncertaintaxcollection&adminis

2、trationpattern.Sincetherefmopeningupthewayofcollectingadministratingtaxhasbeenchangedseveraltimes.From“Settaxcollecttofacty.Administrateallkindsoftax.Collectmanageinspecttaxtogether”to“Basedontaxdeclarationgoodtaxationse

3、rvice.Dependoncomputerwk.Collectbycentralismway.Inspectbyintensiveway.Weightmanagement”Chinahasexperiencedfivedifferentkindsoftaxcollection&administrationpattern.Thechangesoftaxcollection&administrationpatternlinedtheref

4、moftaxcollection&administration.UndernewpatternChinesegovernmenthasmadegreatprogressintaxcollection&administrationbynowbutthereareseveralproblemswhichcannotbeignedyet.Consideringthesignificanceurgencyoffurtherstrengtheni

5、ngtaxcollection&administrationthethesistriestogivesomesuggestionstohelpgovernmenttoadvancethequantityoftaxcollection&administrationbythewayofresearchingtaxcollection&administrationpattern.Thedissertationcomprisesoffourch

6、aptersinadditiontotheintroductionwhichintroducestheresearchpurposeofthethesisthestatusoftheresearchathomeabroad.Chapter1istheconceptfundamentaltheiesoftaxcollection&administrationpattern.Itmainlydiscussestherestrictionso

7、ftaxcollection&administrationpatternthebasicacteristicsofscientifictaxcollection&administrationpatterntherelationshipbetweentaxcollection&administrationpatterntaxcollection&administrationessencessystem.Chapter2summarizes

8、thechangesoftaxcollection&administrationpatterninChinasystematicallyrevealsthedecisivefunctionofthepatternrestrictionsinthepatternchanges.Chapter3istheanalysisontheefficacyofnewtaxcollection&administrationpatterninournat