摘要
本文系统介绍了美国纳税志愿服务组织的申请条件和要求,志愿者组织服务纳税人的运作模式,美国国内收入局对纳税志愿服务组织的监管,并对所得税申报志愿服务、尊老纳税志愿服务、低收入者纳税志愿服务三个项目的异同进行了分析。
This paper mainly discusses the application requirements and operation mechanism of the American volunteer tax service organization, as well as the supervision on these organizations by the IRS. In addition, the paper also analyzes the similarities and differences between VITA, TCE and LITC.
出处
《国际税收》
CSSCI
北大核心
2016年第1期78-81,共4页
International Taxation In China
关键词
美国
纳税服务
志愿者
The United States Tax service Volunteer
