• 税收征管 - 引用次数：5

  However, the phenomenen of tax non-compliance, low level tax service, taxpayer incentive mechanism misplacement and so on emerge one after another in taxation levy and management practice.

  但是,在税收征管实践中,税收不遵从行为、纳税服务层次低、纳税人激励错位等层出不穷,屡见不鲜。

  参考来源 - 税收征管博弈与激励机制研究

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