摘要
近年来,加强税收征管一直是税收理论界和实务界关注的焦点之一,然而利用第三方信息这样一个重要的征管方法却没有得到充分的运用。本文将就此作一简要梳理,以期能够引起各方的重视。
In recent years,strengthening tax collection and administration is always one of the concerns in tax theory and practice circles,but the utilization of third party information,one of the most crucial modes of tax collection and administration,is not sufficiently employed,which is all well demonstrated in this paper expecting for attention from various sides.
出处
《涉外税务》
CSSCI
北大核心
2010年第9期73-75,共3页
International Taxation In China
关键词
税收征管
第三方信息
Tax collection and administration Third party information
