| 温州中小企业税源监控存在的问题、成因及对策 |
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| 引用本文： | 赵海乘.温州中小企业税源监控存在的问题、成因及对策[J].温州职业技术学院学报,2006,6(4):6-8. |
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| 作者姓名： | 赵海乘 |
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| 作者单位： | 温州市地方税务局,浙江,温州,325000 |
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| 摘 要： | 以中小企业为主的温州民营经济对温州经济和社会的发展贡献巨大,但由于中小企业形式多样、经营灵活的特点也给当前的税收征管工作带来诸多问题。税务部门应更新观念,形成有效机制,提高监控能力,整合征管资源,利用社会网络,进一步加强对中小企业的税源监控工作。
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| 关 键 词： | 温州 中小企业 税源监控 |
| 文章编号： | 1671-4326（2006）04-0006-03 |
| 收稿时间： | 2006-10-10 |
| 修稿时间： | 2006年10月10 |
Supervision of Tax Source in Wenzhou Small and Medium-sized Enterprises: the Problems Causes and Countermeasures |
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| ZHAO Hai-cheng.Supervision of Tax Source in Wenzhou Small and Medium-sized Enterprises: the Problems Causes and Countermeasures[J].Journal of Wenzhou Vocational & Technical College,2006,6(4):6-8. |
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| Authors: | ZHAO Hai-cheng |
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| Abstract: | The civilian-run economy mainly in the form of small and medium-sized enterprises has made great contribution to the development of Wenzhou economy and society. However, the diversified forms and flexible management of the small and medium-sized enterprises raise a lot of problems in tax levy and management. The tax departments should change their concept, organize an effective system, strengthen their capability of supervision, integrate their source of supervision, and make use of social relations to enhance the supervision of tax source in small and medium-sized enterprises. |
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| Keywords: | Wenzhou Small and medium-sized enterprises Supervision of tax source |
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