完善自然人税收管理研究——以广东省茂名市自然人税收征管为例  

Research on Perfecting Tax Administration of Natural Person: Taking tax administration of natural person in Maoming City of Guangdong Province as an example

作　　者：罗玉波[1] 张冬霞[1] 张辉 LUO Yubo;ZHANG Dongxia;ZHANG Hui(Guangdong University of Petrochemical Technology,Maoming Guangdong 525000,China;Maoming Local tax Research Association,Maoming Guangdong 525000,China)

机构地区：[1]广东石油化工学院经管学院,广东茂名525000 [2]茂名市地方税收研究会,广东茂名525000

出　　处：《肇庆学院学报》2019年第1期40-44,共5页Journal of Zhaoqing University

摘　　要：自"营改增"税制改革后,自然人涉税项目增加,加强对自然人纳税的管理,完善自然人税收征管制度,是我们必须认真对待的问题。通过对自然人征税情况的实地调查研究,了解目前广东省茂名市自然人征税管理的现状,发现税收管理中存在的问题,提出了解决自然人税收管理问题的建议。Since the reform of the tax system of "Business Reform and increase",the tax items of natural persons have been increased,so it is necessary to deal with the problems that we must deal with seriously,such as strengthening the management of natural persons' taxes and perfecting the tax collection and management system of natural persons.Through field investigation and research on the taxation of natural persons,this paper finds out the current situation of taxation management of natural persons,as well as the problems existing in the tax administration.Some suggestions are put forward to solve the problem of tax administration of natural persons.

关 键 词：自然人 纳税征收 征收管理 

分 类 号：F812[经济管理—财政学]