摘要
法国对中小企业税收征管的做法值得我们借鉴。必须采取有效的方式方法加强对个体私营经济的税收征管，包括按规模分类，建立分级征收方式；纳税人自行申报纳税；建立纳税人协会，实施“以群教群”，强化稽查，以查促管。
The approaches of the tax collection and management to the medium and small size enterprises in France should be used for reference to us.Some effective methods should be used to strengthen the tax collection and management which is run by the individual economic sectors.The methods are as following:classifying the enterprises by their sizes;establishing the collection methods by their grades;paying taxes by the taxpayers themselves;setting up a taxpayers'association and carrying out “Teach masses by masses themselves”,“Promote management by check”and“Promote collection by check”.
出处
《税务与经济》
CSSCI
北大核心
1999年第6期32-34,共3页
Taxation and Economy
关键词
法国
中小型企业
税收征管
中国
France
medium and small size enterprise
tax collection and management
individual economic sector
collection by check
