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税源联动管理制度是税收实践不断试炼的产物,引领着税收征管方式由传统走向现代。税源联动管理制度有其独特的联动谱系,信息不对称和税收风险管理控制理论是税源联动管理制度的生成机理。然而,税源联动管理制度在应对税收征管困境、提升税收征管实践效应的同时,亦存在与税法精神理念疏离之缺憾,如何在税法精神理念的视域内探寻税源联动管理制度的法制化进路是我们当前需要深入探讨的问题。
Tax source linkage management system is the product of continuous tax practice, leading the tax collection and management from the traditional to modern. Tax linkage management system has its unique linkage system, information asymmetry and tax risk management control theory is the generation mechanism of tax source linkage management system. However, while the system of joint management of tax sources copes with the predicament of tax collection and management and enhances the practical effect of tax collection and administration, it also lacks the freedom of the concept of tax law. How to explore the legalization of tax source linkage management system within the scope of the tax law philosophy is that we The current need for in-depth discussion of the issue.