摘要
经济一体化使税收面临各种挑战,包括对主权国家税收主权的挑战,对各国税收环境的挑战,对各国税制及税负的挑战,对各国税种设置及税收征管的挑战。为此我国应采取相应的对策。
Tax revenue are confronting with challenges from economic integration： challenges against tax revenue sovereignty of sovereign states, challenges against tax revenue environments of each country, challenges against tax system of each country, challenges against tax burden of each country and challenges against taxes collection and management. Our government should make relevant countermeasures.
出处
《安阳工学院学报》
2005年第2期88-91,共4页
Journal of Anyang Institute of Technology
关键词
经济一体化
税收
对策
economic integration
tax revenue
countermeasures
