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构建和谐税收征纳关系的探索与思考——基于昆山经验的调查分析

Considerations on Harmonizing Relations between the Taxation and Tax Payment Based upon the Investigation in Kunshan Experience
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摘要 构建和谐的税收征纳关系是坚持科学发展观,建设社会主义和谐社会的重要组成部分。本文基于昆山地税系统的经验,阐述了构建和谐的征纳关系的一些见解和思考。 Harmonizing Relations between the taxation and tax payment is one important part of actualizing a Scientific Concept of Development and building a socialist harmonious society. Based upon the Kunshan experience, this paper gives some considerations on harmonizing Relations between the Taxation and Tax Payment.
作者 凌秋峰
出处 《南京财经大学学报》 2007年第6期48-50,共3页 Journal of Nanjing University of Finance and Economics
关键词 和谐 税收 征纳关系 Harmony tax relations between the taxation and tax payment

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