摘要
现阶段 ,建筑业税收在我国地方税收体系中占有重要的份额。但由于建筑业行业特点及市场管理上的落后等诸多原因 ,使得建筑业税收流失现象比较严重。本文在充分调研分析的基础上 ,介绍了部分地区成功的税收征管经验 ,并对完善建筑业税收征管的对策进行了探讨和研究。
The present paper introduces the experience about tax collection and management in building trades in some areas.It makes research on the perfection of the countermeasures against tax collection and management.
