1) the mechanism of tax sources joint management
税源联动管理制度
1.
The mechanism of tax sources joint management has its unique pedigree linkage,asymmetric information and tax risk management control theory is the generation mechanism and theory of the mechanism of tax sources joint management.
税源联动管理制度是税收实践不断试炼的产物,引领着税收征管方式由传统走向现代。
2) mechanism of tax sources joint management
税源联动管理机制
1.
The mechanism of tax sources joint management originated from the great loss of state tax, and it is the product of practice of tax collection and management.
税源联动管理机制源于税收流失,是税收实践不断试炼的产物。
4) tax source management
税源管理
1.
Tax source management, on which tax administration and taxation by law are based, is a significant determinant of taxation level.
近年来,在试图解释税收收入不断超经济增长时,尽管认为税收源于GDP,然而却更加希望从税源管理上挖掘增收潜力,减少税收流失。
2.
Tax source management,as the important foundation of tax revenue collection and administration,is a very weak link.
税源管理是税收征管的基础性工作,抓住了税源管理这一主要矛盾和薄弱环节,才能不断提高征管效能,有效防止税款的流失,为纳税人营造公平的税收环境。
3.
In this paper,a tax source management information system is introduced,and it is designed and realized by adopting GIS.
设计并实现了一个基于GIS的税源管理系统,该系统能够方便的实现对税务监督、稽查、税源分析等方面直观化信息管理。
5) Tax resources administration
税源管理
1.
Tax resources administration is an very important issuse that all countries in the world are paying more atten- tion to.
税源管理问题是世界各国都十分重视的税收问题,发达国家的税源管理经验给我们提供了一定的借鉴和启示。
6) management of tax source
税源管理
1.
Countermeasures of management of tax source include strengthening basic construction,perfection of methods of management,strengthening the cooperation between units to finish the work of assistance and protection of tax,optimizing the service of tax .
税源管理是税收征管的基础。
补充资料:税源
税收收入的来源。从具体纳税人来看,税源可以有不同的形式,如企业收益、个人所得、个人消费支出,等等;而从税收收入的总体来看,只能是一定时期国民收入中的剩余产品m那部分价值。因为国民收入中的v是体现维持劳动力再生产所需的必要劳动的价值,不能构成税收的源泉,否则就会破坏社会再生产;只有剩余产品价值部分才可以作为税收收入的源泉。但是也有一些学者认为,税源是一定时期国民经济各部门所创造的价值,即国民收入v+m。生产决定分配,生产发展了,税收才会源远流长。因此,一个国家在制定税收制度和税收政策时都比较重视培养税源,使税收有利于生产的发展,不可以侵蚀产生税源的税本。
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