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Abstract:
信息对税收制度的运行是至关重要的.赋予税务检查适度的信息收集权力是十分必要的.西方各国支持税务检查中的信息收集权力的法律规定大都详细、全面,且具有很强的可操作性.必须在学习和借鉴的基础上,结合我国的具体国情,赋予税务局更广泛、更全面地进行检查的权力.
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Source :
扬州大学税务学院学报
ISSN: 1007-4465
CN: 32-1451/F
Year: 2007
Issue: 1
Volume: 12
Page: 25-28
Cited Count:
SCOPUS Cited Count:
ESI Highly Cited Papers on the List: 0 Unfold All
WanFang Cited Count: -1
Chinese Cited Count:
30 Days PV: 0
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