税收征管的国际比较与借鉴

An International Comparison of Tax Administration and Its Implications

我国的税收征管与西方国家相比在税收法律体系、征管制度的科学严密性、稽查力度、计算机运用、税务代理以及纳税人意识等方面都存在差距。在比较分析的基础上,提出了改进的五项建议。

The system of tax administration of the western developed countries hasbecome very mature and advanced.Comparing with it,that of our country developed quiteslowly.Therefore,its very important for us to use the advanced experience and methods ofthe reformation and development of the tax administration in west for reference.