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高收入高净值个人税收征管:国际经验与启示 被引量:15

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摘要 近年来,随着越来越多高收入高净值个人的涌现,如何加强对这类纳税人的税收征管是我国税务机关面临的重要问题。本文归纳了发达国家高收入高净值个人税收征管的经验,提出我国高收入高净值个人的划分标准及加强税收征管的建议。
作者 马念谊
出处 《税务研究》 CSSCI 北大核心 2017年第8期78-81,共4页
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  • 1李林木.论税收征管中第三方信息报告制度的构建[J].财贸经济,2007,28(11):55-59. 被引量:17
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