纳税遵从成本视域下的"放管服"改革与税收营商环境建设
F810.423; 当前税务系统存在政策风险、事前审批风险转嫁成企业的纳税风险等制约税收营商环境的因素.税务部门应降低由于企业外部因素导致的纳税风险成本、防止后续管理过度干扰企业生产经营活动、降低纳税心理成本.
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| Veröffentlicht in: | 湖南税务高等专科学校学报 2020 (2), p.8-12 |
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| container_title | 湖南税务高等专科学校学报 |
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| creator | 江雨霞 |
| description | F810.423; 当前税务系统存在政策风险、事前审批风险转嫁成企业的纳税风险等制约税收营商环境的因素.税务部门应降低由于企业外部因素导致的纳税风险成本、防止后续管理过度干扰企业生产经营活动、降低纳税心理成本. |
| doi_str_mv | 10.3969/j.issn.1008-4614.2020.02.002 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 1008-4614 |
| ispartof | 湖南税务高等专科学校学报, 2020 (2), p.8-12 |
| issn | 1008-4614 |
| language | chi |
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| source | Alma/SFX Local Collection |
| title | 纳税遵从成本视域下的"放管服"改革与税收营商环境建设 |
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