摘要
2006年5月,国家税务总局提出了"四位一体"的良性互动机制。首先重新界定了税源管理良性互动机制,将互动机制由税务机关内部的互动扩展到内外结合互动,接着从内部互动和外部互动两个层次分析了我国税源管理互动机制在实际运行中存在的问题,最后针对实际运行中存在的问题提出了相应的解决对策。
In May of 2000, the State Administration of Taxation proposed a "four in one" interactive mechanism. At first, this paper re-defines the interactive mechanism of China’s tax fund management. It extends the internal interactive mechanism to internal and external interactive mechanism. Then this paper analyzes the problems of interactive mechanism of tax fund management in the actual operation from internal and external interaction. At last, it proposes the countermeasures according to the existing problems in actual operation.
出处
《中南财经政法大学研究生学报》
2009年第5期54-58,72,共6页
Journal of the Postgraduate of Zhongnan University of Economics and Law
关键词
税源管理
互动
机制
Management of tax fund
Interaction
Mechanism
