摘要
文章介绍了利用计算机共享服务技术。在不违背防伪税控系统基本原理和所有功能的前提下,通过“税务部门——中介机构——企业”的模式,实现对一般纳税人中的小企业实行集中纳税管理的研究和应用。
This paper presents that without disobeying the principled of anti-fake tax-control system as well as of its functions, it can accomplish the reseerch and application to the collective management of the small enterprises among the taxpayers with the pattern of tax-department, namely, the media, enterprises by using the computer's share service technology.
出处
《微电子学与计算机》
CSCD
北大核心
2006年第4期78-79,共2页
Microelectronics & Computer