| 试论促进企业发展的税收环境构建 |
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| 引用本文： | 洪江.试论促进企业发展的税收环境构建[J].南宁职业技术学院学报,2009,14(5):70-72. |
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| 作者姓名： | 洪江 |
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| 作者单位： | 南安市地税局,福建,泉州,362341 |
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| 摘 要： | 税收环境对企业的影响尤为重要,因此税收环境的构建应该注重软硬兼施。税收软环境的构建要集中在优质的纳税服务、高效的税务行政、规范的社会服务、合理的税收负担等方面;而税收硬环境的构建则主要侧重于稳定的税收制度、严厉的税收执法、严密的税务监控等角度。
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| 关 键 词： | 企业 税收环境 构建 |
On Construction of Taxation Environment for Promoting Corporate Development |
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| HONG Jiang.On Construction of Taxation Environment for Promoting Corporate Development[J].Journal of Nanning Polytechnic,2009,14(5):70-72. |
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| Authors: | HONG Jiang |
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| Abstract: | Taxation environment has significant impact on corporate development.Accordingly,in construction of the software environment for taxation,emphasis should be placed on the implementation of high-quality tax services,efficient tax administration,normative social services,reasonable tax burden and so on.While in construction of the hardware environment for taxation,attention should be paid to tax system stability,strict tax law enforcement,stringent taxation monitoring,etc. |
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| Keywords: | enterprise taxation environment construction |
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