摘要
当前我国税收征管改革面临的突出问题是税源监控手段落后,征管内部监控弱化,税务队伍综合素质偏低。因此,解决税收征管问题应首先实现税源监控方式的四大转移,进一步强化税收征管内部监控体系,并多途径促进税务队伍综合素质的提高。
The three current prominent problems in China's tax levy system reform are: backward tax source supervisory means, weakening inner supervision and control on tax levy, and inferior comprehensive qualifications of the tax officer staff. Thus, countermeasures should be taken in these aspects accordingly.
出处
《广东商学院学报》
2003年第1期71-75,共5页
Journal of Guangdong University of Business Studies