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本文通过研究中国加入WTO后所面临的挑战和税务管理体制发展趋势,结合现行税收征管制度中申报纳税方式所存在的实际问题,阐述了“通报通缴”概念,分析了“通报通缴”的现实意义以及与其相关的若干问题。
By studying the challenges faced by China after its accession to the WTO and the development trend of the tax administration system, this paper elaborates the concept of “informing and paying through taxes” in light of the actual problems in reporting and taxing the existing tax collection and administration system, Practical significance and a number of issues related to it.