摘要
我国税款预缴制度具有均衡税款入库、调节跨地区经营税收收入归属的作用,在税收实践中表现出较大的灵活性和实用性。但税款预缴在法律层面、制度层面、征管层面都存在一定的不足。本文从理论和实践两个角度对我国税款预缴存在的问题进行分析,并借鉴国际经验与方法,提出了有针对性的对策建议。
Pre-paid tax system in China has played a sig- nificant role in balancing the speed of turning over to the national treasury and regulating the attribution of revenue from trans-regional business, which has manifested a certain degree of flexibility and practicality in practice. However, there are some issues in pre-paid tax system in the layers of law, institution and management. This paper analyzes existing issues in pre-paid tax system from both theory and practice, making some policy suggestions after drawing on international experiences and methods.
出处
《涉外税务》
CSSCI
北大核心
2009年第8期30-33,共4页
International Taxation In China
基金
教育部"211工程"三期子项目<中国特色的公共管理与公共政策学科平台建设>的资助
关键词
税款预缴
均衡入库
法律
制度
征管
Pre-paid tax Balanced speed of turning over to the national treasury Law System Collection and management
