美加两国税务稽查管理特色及对我国的启示  

Features of Tax Audit Administration in the United States and Canada and Its Implications for China

作　　者：张云[1] 

机构地区：[1]暨南大学经济学院,广东广州510632

出　　处：《涉外税务》2011年第3期41-44,共4页International Taxation In China

摘　　要：美国、加拿大两国同属发达国家,也都实行联邦制。先进的税务稽查制度对两国经济高速发展起到了明显的促进作用。本文以美国、加拿大两国为例,归纳和分析两国在税务稽查管理方面的先进经验和做法,以期对我国税务稽查的改革和完善有所裨益。The United States and Canada, two developed countries, are both implementing the federal systems, whose advanced tax audit systems play a significant role in promoting rapid economic development in the two countries. This paper takes the United States and Canada as examples, and then summarizes and analyzes the advanced experiences and practices in tax audit administration, hoping that it can be helpful in the reform and improvement of tax audit in China.

关 键 词：联邦税制 税务稽查 管理 

分 类 号：F812.42[经济管理—财政学]