摘要
在对影响税收征管质量和效率的因素进行全面分析的基础上,详细阐述了自1994年税制改革以来,我国在税收征管的质量和效率两方面存在的问题以及制约征管质量和效率提高的主要因素,并针对如何提高征管质量和效率提出了建议。
Based on comprehensive analysis of factors which influenced the quality and efficiency ot tax collection and administration, this paper introduced both the problems and constraints of the quality and efficiency of tax collection and administration since the tax reform in 1994. The article also made a few suggestions which focused on how to improve the quality and efficiency in the context of tax collection and administration.
出处
《东华理工大学学报（社会科学版）》
2008年第2期111-118,共8页
Journal of East China University of Technology(Social Science)
关键词
征管质量
征管效率
因素
途径
quality of the collection and administration, efficiency of the collection and administration , factors,approach
