The article defines the conception of tax revenue credit at first. Besides tax paying credit, it emphasizes that tax collecting credit, tax using credit and tax intermediaries credit are the important components of tax revenue credit.
论文首先对税收信用的概念进行界定,强调除了纳税信用,征税信用、用税信用和税收中介信用同样是税收信用体系的重要组成部分。
参考来源 - 我国税收信用问题研究·2,447,543篇论文数据,部分数据来源于NoteExpress
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