摘要
本文通过分析企业改制对税收的影响 ,以及给税收征管带来一系列的新情况、新问题 ,提出了针对企业改制行为的税收完善对策。
Through the analysis of the influence on the taxation that is brought by the system reform of the enterprises and through the analysis of the new situations and new problems in the tax revenue collection, this paper puts forward some countermeasures for the taxation perfection.
出处
《辽宁财专学报》
2001年第2期25-26,共2页
Liaoning Financial College Journal
关键词
税收控管
企业改制
中国
对策
tax administration
system reform of the enterprises
