| 用非税收手段强化税收征管的实务分析 |
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| 引用本文： | 杜贵琦,宋佩航.用非税收手段强化税收征管的实务分析[J].太原科技,2007,165(10):43-44. |
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| 作者姓名： | 杜贵琦 宋佩航 |
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| 作者单位： | 山西省宁武县地税局,山西,忻州,036700 |
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| 摘 要： | 针对在我国目前的税收征管实践中,公司制下的纳税人因负有巨额欠税、或涉及重大偷逃税案、或有其他经营上的债务问题时,税务机关有于实际操作上的困难,往往对其只能施以从非正常户到失踪户的认定,探讨了如何用非税收手段弥补税收征管中的盲点,从而强化税收征管。
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| 关 键 词： | 非税收手段 强化征管 实务 |
| 文章编号： | 1006-4877（2007）10-0043-02 |
| 收稿时间： | 2007-09-08 |
| 修稿时间： | 2007-09-15 |
The Practical Analysis of Using Non-tax Means to Strengthen the Tax's Collection |
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| Du Guiqi,Song Peihang.The Practical Analysis of Using Non-tax Means to Strengthen the Tax''''s Collection[J].Taiyuan Science and Technology,2007,165(10):43-44. |
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| Authors: | Du Guiqi Song Peihang |
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| Abstract: | In view of our current practice of tax collection and management,when corporate taxpayers are for a huge tax,or involving major tax evasion case,or any other problems about the debt of operating,and due to the practical difficulties,tax authorities can only implement this procedure from non-normal corporation to the disappeared.And talked about how to use non-tax means to remedy the blind spots,thereby strengthening tax collection and management. |
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| Keywords: | non-tax means strengthen tax collection and management current practice |
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