摘要
美国作为世界上最发达的国家之一,在税务管理上具有极高的效率。本文通过分析美国税务管理的主要特点及一系列先进的管理理念,同时结合我国税收管理中存在的问题,提出了完善我国税收征管模式、提高税务管理质效的建议。
As one of the most developed countries in the world, United States has a high level of effi- ciency in tax administration. Through analyzing the main features of tax administration and a series of ad- vanced management concepts in the USA, jointly considering existing tax administration issues in China, this paper presents proposals on improving tax collection and management mode and enhancing efficiency of tax administration quality in China.
出处
《涉外税务》
北大核心
2012年第10期34-40,共7页
International Taxation In China
关键词
美国
税务管理
The USA Tax administration