经济全球化下我国税收征管问题的探讨  

Probe into Tax Collection and Management of China in the Economic Globalization Context

作　　者：伍艳红[1] 

机构地区：[1]湖南税务高等专科学校财金系,湖南长沙410116

出　　处：《长沙电力学院学报（社会科学版）》2004年第1期73-75,共3页Journal of Changsha University of Electric Power(Social Science)

摘　　要：诸多原因导致我国税收征管工作存在严重的缺陷。为适应经济全球化需要,必须采取相对应的措施:简化税制,提高征管效率和降低遵行成本;向纳税人提供良好的服务,鼓励自觉守法;改革现行税收管理体制;建立全球性税收情报网络;探索税收管理人才培养的新思路。There exist serious defects in the tax collection and management activities due to various reasons. In order to meet the requirements in the context of economic globalization, we must concentrate our efforts on the following aspects: simplifying the tax system to raise the efficiency of tax collection and management and reduce the compliance cost; offering good service to encourage tax payers to abide by the tax law conscientiously; reforming and innovating the tax administrative system; setting up global network of tax revenue information; opening up new areas of thought in personnel training of tax administration.

关 键 词：经济全球化 税收征管 税收管理体制 

分 类 号：F310.423[经济管理—产业经济]