中外纳税申报制度的比较研究与借鉴  

A Comparative Study of and Reference to Chinese and Foreign Tax Declaration Systems

作　　者：孟丽[1] 尚可文[1] 

机构地区：[1]重庆工商大学财政金融学院,重庆400067

出　　处：《国际经贸探索》2009年第6期71-74,共4页International Economics and Trade Research

摘　　要：纳税申报制度作为税务管理的重要内容之一,受到了各国的广泛重视。文章在借鉴国外纳税申报制度建设成功经验的基础上,提出我国纳税申报制度改革的重点在于完善纳税申报立法,规范纳税申报制度;强化税收服务,进一步优化税收环境;并积极推进纳税申报方式的改革,以更好地适应税收征管模式转变的需要。As an important content of tax administration, tax declaration system has been extensively valued by every country. With reference to the successful foreign experiences in the establishment of tax declaration systems, this paper proposes that the key to the reformation of our tax declaration system should be： perfecting the tax declaration legislation, regulating the tax declaration system, reinforcing the tax collection service, further optimizing the tax collection environment and actively boosting the reformation of tax declaration methods in order to meet the needs of tax collection management mode transformation.

关 键 词：纳税申报 纳税服务 纳税资料 

分 类 号：F810.422[经济管理—财政学]