| 论中小型企业税收管理的简化 |
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| 引用本文： | 夏桂香,梁琪.论中小型企业税收管理的简化[J].韶关学院学报,2010,31(5):93-95. |
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| 作者姓名： | 夏桂香 梁琪 |
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| 作者单位： | 1. 韶关学院,经济管理学院,广东,韶关,512005
2. 韶关学院,审计处,广东,韶关,512005 |
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| 摘 要： | 近年来,为提高纳税服务水平,税收管理机构不断探索新的纳税服务方式,完善各项纳税服务制度。中小企业由于建帐建制难而与税收征纳中要求的查账征收存在冲突,建立完善的税收征管制度成了当务之急。
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| 关 键 词： | 税收管理思想 税收管理体制改革 信息化 |
On Simplifying Tax Administration for the Small and Medium Enterprises |
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| XIA Gui-xiang,LIANG qi.On Simplifying Tax Administration for the Small and Medium Enterprises[J].Journal of Shaoguan University(Social Science Edition),2010,31(5):93-95. |
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| Authors: | XIA Gui-xiang LIANG qi |
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| Institution: | 1.School of Economic Management,Shaoguan University,Shaoguan 512005;2.Auditing Division,Shaoguan University,Shaoguan 512005,Guangdong,China) |
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| Abstract: | In recent years,tax administration services has continually explored new methods of taxes service in order to improve the tax service level and the tax-service system.There existence conflict for small and medium-sized enterprises between establishing accounts and the tax collection for the account.It is urgent affairs to establish a relational tax administration system. |
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| Keywords: | tax management thought tax administration system information |
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