| 澳大利亚E-tax对我国税收信息化征管的启示 |
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| 引用本文： | 田冠军.澳大利亚E-tax对我国税收信息化征管的启示[J].重庆三峡学院学报,2010,26(4):49-51. |
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| 作者姓名： | 田冠军 |
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| 作者单位： | 重庆理工大学财会研究与开发中心,重庆,400054 |
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| 摘 要： | 信息技术的发展必将对税收征管产生深远的影响。澳大利亚作为征管质量和效率较高的国家,其E-tax征管经验,对我国税收信息化征管具有重要的启示意义和借鉴作用。本文针对目前我国税收信息化征管面临的难题,提供了一些解决方案。
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| 关 键 词： | 澳大利亚 E-tax 征管经验 启示和借鉴 |
Ealightenment of Australia's E-tax to China's information-based Tax-collection |
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| Tian Guanjun.Ealightenment of Australia's E-tax to China's information-based Tax-collection[J].JOurnal of Chongqing Three Gorges University,2010,26(4):49-51. |
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| Authors: | Tian Guanjun |
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| Institution: | Tian Guanjun(Accounting R＆D Center,Chongqing University of Technology,Chongqing 400054) |
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| Abstract: | Development of IT will certainly influence tax-collection profoundly.As a high-quality and efficient tax-collection country,Australia’s E-tax collection experiences have important enlightenment and references to our country’s information-based tax-collection.The thesis also provides some solutions to our difficulties and challenges in this regard. |
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| Keywords: | E-tax |
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