税源监管的国际经验与借鉴  

International Experience and Suggestion of Supervision and Management System of the Source of the Tax Revenue

作　　者：陈欣[1] 杨健[1] 赵素琼[1] 

机构地区：[1]重庆大学基建规划处,重庆400044

出　　处：《重庆工商大学学报（社会科学版）》2008年第3期31-35,共5页Journal of Chongqing Technology and Business University：Social Science Edition

摘　　要：税源监管制度是税收征管制度的重要内容,税收征管能力集中体现在对税源监管的能力上,税源监管是税收征管的关键。随着社会主义市场经济的发展,我国的税收流失问题十分严重,而且税源监管制度建设严重滞后,不利于国民经济和社会的可持续发展。文章主要通过对发达国家税源监管制度的比较研究,得出可以借鉴的经验,并在此基础上提出改革和完善我国税源监管制度的对策和建议。The supervisory system of the source of tax revenue is an important content of the system of tax collection and management, tax collection and management ability embodies a concentrated reflection of the ability to supervise to the source of tax revenue, it is a key of tax collection and management that the source of tax revenue is supervised. With the development of socialist market economy, the source of tax revenue of our country supervises the institutional improvement and lags behind seriously, unfavorable to national sustainable economic and social development. The article passes the comparison of the supervisory system of the source of tax revenue of developed country correctly mainly, draw the experience that can be used for reference, and put forward reform and countermeasure and suggestion of perfecting the supervisory system of source of tax revenue of our country on this foundation again.

关 键 词：税收 税源监管 征管制度 

分 类 号：F810.423[经济管理—财政学]