本文選題：韓國　切入點：現(xiàn)金交易　出處：《稅務(wù)研究》2015年04期

【摘要】：現(xiàn)金交易管控是增值稅管理的軟肋。本文在全面介紹韓國現(xiàn)金發(fā)票制度及現(xiàn)金發(fā)票信息系統(tǒng)情況的基礎(chǔ)上,對如何借鑒韓國經(jīng)驗加強我國現(xiàn)金交易的管控進(jìn)行了思考,提出了具體建議,以期對我國增值稅管理水平的提高有所裨益。
[Abstract]:Cash transaction control is the weakness of VAT management. Based on the comprehensive introduction of cash invoice system and cash invoice information system in Korea, this paper gives some thoughts on how to use Korean experience for reference to strengthen the control and control of cash transaction in China. Some concrete suggestions are put forward in order to improve the management level of VAT in China.
【作者單位】： 國家稅務(wù)總局貨物和勞務(wù)稅司;浙江省國家稅務(wù)局;
【分類號】：F813.126
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本文編號：1670714