| 论避税与反避税 |
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| 引用本文： | 钟毅.论避税与反避税[J].重庆工商大学学报(社会科学版),2001,18(2):28-31. |
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| 作者姓名： | 钟毅 |
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| 作者单位： | 重庆市国家税务局稽查局,重庆,400015 |
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| 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
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| 关 键 词： | 税收 避税 种类 措施 |
| 文章编号： | 1008-424X(2001)02-00-00 |
| 修稿时间： | 2001年3月26日 |
Taxation Dodgery and Anti- Taxation Dodery |
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| ZHONG Yi.Taxation Dodgery and Anti- Taxation Dodery[J].Journal of Chongqing Technology and Business University Social Science Edition,2001,18(2):28-31. |
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| Authors: | ZHONG Yi |
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| 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 to know much more about taxation dodgery and to take effective measures to against it. |
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| Keywords: | tax taxation dodgery category measures |
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