|
| 摘要: |
| 税收是国家财政收入的重要来源。在新的国际、国内经济环境下 ,随着对偷税、漏税、逃税行为查处力度的加大 ,避税行为成为部分纳税人的首选。所以 ,有必要对避税行为加以充分认识 ,并采取有力措施预防和打击避税行为 |
| 关键词: 税收,避税,种类,措施 |
| DOI: |
| 分类号:F810.42 |
| 基金项目: |
|
| Taxation Dodgery and Anti- Taxation Dodery |
|
钟毅' target='_blank'>ZHONG Yi
|
| Abstract: |
| Tax is a main source of a country's revenue. Under the new demostic and international economic circumstances, some taxpayers first choose to dodge tax as a result of the strengthening investigation and punishment on tax evasion. Therefore, it is necessary |
| Key words: tax,taxation dodgery,category,measures, |