Page 13 - 税收管理数字化转型研究
P. 13
目录
CONTENTS
第一章 税收概述·············································································· 1
第一节 税收概念与特征 ······························································· 1
第二节 税收的职能与作用 ···························································· 4
第三节 税负的转嫁与归宿 ···························································· 6
第四节 税收制度的组成与发展 ·····················································22
第五节 税收制度的构成要素 ························································26
第二章 税收专业化管理 ···································································33
第一节 税收专业化管理的概念和意义············································33
第二节 国际税收专业化管理经验··················································41
第三节 大企业税源及税收管理的特点············································44
第四节 大企业税收专业化管理保障体系·········································53
第五节 税源管理概述 ·································································55
第六节 税源监控及其管理 ···························································65
第三章 以科技创新推进税收治理现代化 ··············································87
第一节 创新与现代化的辩证关系··················································87
第二节 科技创新与税收治理现代化···············································93
第三节 推进税收治理现代化的目标体系·········································99
第四节 税收治理现代化绩效考核体系·········································· 110
第四章 新制度经济学理论运用于税收管理的可行性分析 ······················· 117
第一节 新制度经济学主要理论 ··················································· 117
第二节 中国税收管理目标选择分析············································· 148
