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纳税评估的基础:对个人收入监管的国际经验及其借鉴 被引量:1

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摘要 一、税源监管是纳税评估的基础 纳税评估与税基评估的基础是对纳税人税源的监管,并且它是衡量纳税评估质量的根本标志。对纳税人税源的监管,包括对法人(公司、企业和单位)税源的监管和对自然人(个人)税源的监管。对个人税源的监管主要是对个人收入和财产的监管,涉及的税种主要有:个人所得税、房地产税、遗产和赠与税、社会保障税(交款)和车船税等。
作者 安体富
机构地区 中国人民大学
出处 《铜陵学院学报》 2010年第6期3-5,共3页 Journal of Tongling University
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