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基于纳税人涉税环节的纳税遵从分析——以深圳市国税局为例 被引量:3

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摘要 本文根据《税收征管法》和纳税人涉税的业务特点,将现有业务流程划分为税务登记、纳税申报以及税务稽查三大环节,并分别分析了在这三个环节当中纳税人的遵从水平、影响遵从的主要因素,最后提出了提高各个环节纳税遵从水平的相关措施。
出处 《税务研究》 CSSCI 北大核心 2009年第7期85-87,共3页
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