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On Strengthening The Sme Tras

Posted on:2004-01-16Degree:MasterType:Thesis
Country:ChinaCandidate:F ZhouFull Text:PDF
GTID:2206360122475817Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Supervision and control of tax resources is a fundamental work in tax administration. It is necessary to strengthen the supervision and control of tax resources during the reform of tax administration. Under the current conditions of our country, small and medium-sized enterprises (SMSs) are the main rate paying groups. Comparing with big-sized enterprises, it is difficult to control the SMSs' taxation sources. As a result of many factors, few people concentrated on the research of measures about supervision and control of SMSs' taxation sources.Thank to the guidance of my tutor, I combined the theoretical and practical experiences of these years to complete this thesis. I tried to make a comprehensive analysis of the problems in supervision and control of SMSs' taxation sources, and search for the effective solutions.The thesis is made up of the following parts:Introduction: definitions of SMS, taxation sources, and supervision and control of tax resourcesPart one: The necessity of strengthening supervision and control of SMSs' taxation sourcesPart two: Analysis of the supervision and control of SMSs' taxation sources and some conclusionsPart three: International experiencesPart four: Analysis of supervision system, supervision ability, law & policy, and etc. and some feasible resolutions.
Keywords/Search Tags:SMS, supervision and control of tax resources, loss of tax, supervision ability
PDF Full Text Request
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