摘要
本文立足基层税收管理工作实践,通过调查研究,分析了基层税源监控体系存在的问题及不足,并有针对性地提出了完善对策。
Based on practice of tax administration in grass-roots level and through investigation and research,this paper analyzes issues and defects in tax source moni-toring system in grass-roots level and puts forward corre-sponding countermeasures.
出处
《涉外税务》
CSSCI
北大核心
2010年第7期69-72,共4页
International Taxation In China
关键词
税收管理
税源监控
Tax administration Tax source moni-toring