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高收入高净值自然人税收征管思考 被引量:4

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摘要 文章分析指出当前高收入高净值自然人税收征管存在问题主要有税收制度不完善、相关配套措施缺失、征收管理难度大。借鉴国外高收入高净值自然人税收征管经验,提出了加快完善法律法规、建立科学管理流程、强化服务促进纳税遵从等对策建议。
作者 李菁
出处 《甘肃金融》 2020年第9期30-32,共3页 Gansu Finance
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