借鉴国外经验强化我国税源管理

Enhancing Tax Source Administration in China While Considering Foreign Experiences

税源管理的水平直接关系到税收的管理水平和征管质量,税源管理的程度直接决定着税收入库的状况。本文结合国外税源管理的先进经验,对我国税源管理的现状进行了剖析,并提出了强化我国税源管理的相关对策。

Tax source administration has a direct bearing on the level and quality of tax administration. Meantime, it also directly determines the quantity of tax revenue. Combined with the advanced experiences from foreign countries, this paper analyzes current situations of tax source administration in China, and puts forward some suggestions on enhancing tax source administration in our country.