西班牙税收收入管理经验及其启示

Tax Management Experience in Spain and Its Enlightenments for China

如何有效加强税收收入管理是各国税务机关面临的众多难题之一。西班牙税务局在收入目标跟踪落实、严格欠税管理、加强国际税务合作等方面采取了一系列有效的措施,对于加强税收收入管理、增加税收收入起到了积极作用。本文通过介绍和分析西班牙税收收入管理制度,总结其成功做法和经验,为我们提供了重要启示。

How to enhance tax revenue administration is one of the challenges faced by the tax authorities all around the world. Tax authority of Spain adopts a series of measures in tracking tax target, managing outstanding tax payment and strengthening international tax cooperation, which play an active part in enhancing tax administration and increasing tax revenue. This paper introduces and analyzes Spain＇s tax revenue administration system, summarizes its experience to provide inspiration for China＇s tax administration.