摘要
择机开征燃油税我国税费改革的第二步,也是至关重要的一步。一个新税种的推出能否成功,既取决于税收制度本身设计是否合理,也取决于税收征收管理制度是否完善,燃油税也是如此。为了配合燃油税制度的推出,应预先制定完善而缜密的征收管理措施。
It is the second step and essential step of reform of taxation expenses of our country to choose the suitabie opportunity to levy the Fuel Tex. Whether the appearance of a piece of new categories of taxes could succeed,has already depended on whether the tax system is designed rationally by it self ,Depend on the tax revenue and collect the management system perfectly too The fuel tax is like this too For cooperating with fuel put out by tax system,make perfect and careful collection control measures in advance
出处
《榆林学院学报》
2005年第1期38-40,共3页
Journal of Yulin University