浅析建立和完善基层税源监控体系的对策  

A Tentative Analysis on Establishing and Perfecting Tax Source Monitoring System in Grass-roots Level

作　　者：朱晓庆 王吉武 

机构地区：[1]齐河县国家税务局,山东德州251100 [2]蒙阴县国家税务局,山东临沂276200

出　　处：《涉外税务》2010年第7期69-72,共4页International Taxation In China

摘　　要：本文立足基层税收管理工作实践,通过调查研究,分析了基层税源监控体系存在的问题及不足,并有针对性地提出了完善对策。Based on practice of tax administration in grass-roots level and through investigation and research,this paper analyzes issues and defects in tax source moni-toring system in grass-roots level and puts forward corre-sponding countermeasures.

关 键 词：税收管理 税源监控 

分 类 号：F812.42[经济管理—财政学]