摘要
非居民税收的重要性与难征管之间的矛盾日益突显,长期以来我国税务系统内外部之间信息交流不畅,涉税信息掌握十分欠缺,税款大量流失。本文以非居民税收征管需要多方合力为出发点,提出构建税务系统内部、税务系统与其他职能部门之间、国内税务系统与其他国家(地区)之间以及税务系统与纳税人之间的"新四位一体"互动机制,以实现对非居民税收的有效管理。
Due to the non-resident tax is characteristic of liquidity,concealment of tax collection and complexity,it is quite difficult for tax collection and management,however,with the speeding up of the process of opening-up,the contradictions between the importance of non-resident tax and the collection and management difficulty has been increasingly serious.This paper starts from the collection and management of non-resident tax is quite difficult,and need many other sectors work together,put forward to construct a "new quaternity" interactive mechanism:between taxation system,between taxation system and other sectors,between domestic tax system and other countries(regions)and between the tax system and taxpayer.Finally,analyzing the existing problems in the current non-resident taxation management from these aspects,and puts forward relevant Suggestions.
出处
《中南财经政法大学研究生学报》
2011年第2期118-124,共7页
Journal of the Postgraduate of Zhongnan University of Economics and Law
关键词
非居民
税源管理
新四位一体
互动机制
Non-resident
Taxation Management
New Quaternity
Interaction Mechanism
