摘要
国际社会,特别是发达市场经济国家是税收专业化管理探索的先行者,税收分类专业化管理的国际启示为中国税收分类专业化管理探析提供了经验框架。作为后起步的转轨市场经济国家的中国,由于相关理论、经验指导的缺位,或认知的不到位,中国税收分类专业化管理探索之路异常艰辛,与国际规范仍有较大距离。因此,当以国际经验为座标,探寻中国税收分类专业化管理演进的方向和路径。
International society,especially the developed market economy countries are forthgoers probing into professional management of taxation.Their professional management of tax classification internationally provide framework of experience for the same research in China.Since China is in the transitional period to market economy,the lack of related theory and experience or incomplete understanding make it mor difficult for the research of professional management of tax classification in CHina.And there is still a great gap between China＇s standard and internationl standard.Therefor.on the basis of experiences from developed countries .it is significant to probe into the direetion and path of evolution of professional management of tax classification in China.
出处
《广西经济管理干部学院学报》
2011年第4期39-44,共6页
Journal of GuangXi Cadres College of Economic and Management
关键词
税收分类
专业化
管理
Tax Classification Professional Management
作者简介
霍军（1960-），女，广西壮族自治区国家税务局税收科学研究所所长、研究员、博士，博士生导师，研究方向：财税理论与政策。
