| 对一般纳税人企业偷税行为执行“后续处罚”办法的探讨 |
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| 引用本文： | 张长青.对一般纳税人企业偷税行为执行“后续处罚”办法的探讨[J].齐齐哈尔大学学报(哲学社会科学版),2005(1):48-50. |
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| 作者姓名： | 张长青 |
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| 作者单位： | 黑龙江八一农垦大学,经济贸易学院,黑龙江,大庆,163319 |
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| 摘 要： | 偷税行为依法要受处罚,但决不是一次性直接处罚了事,而还应该有后续的惩戒,尤其对偷税的一般纳税人企业.实行有效的后续惩戒,可以促进纳税人彻底从教训中清醒,也使其他纳税人受到警示.
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| 关 键 词： | 后续处罚 一般纳税人 偷税行为 |
| 文章编号： | 1008-2638(2005)01-0048-03 |
| 修稿时间： | 2004年10月15 |
The Discuss on the "Subsequent Punishment" of Common Tax-Player Busineis' Tax Evasion |
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| ZHANG Chang-qing.The Discuss on the "Subsequent Punishment" of Common Tax-Player Busineis'''' Tax Evasion[J].Journal of Qiqihar University (Philosophy & Social Science Edition),2005(1):48-50. |
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| Authors: | ZHANG Chang-qing |
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| Abstract: | The behavior of tax evasion should be punished according to the relative laws,absolutely not dealt with once for all,but with subsequent punishment.The subsequent punishment on tax evasion conducted by common tax-player businesses could be completely and clearly aware of the lessons meanwhile,other tax-players could be warn against such bad deeds.This paper aims to discuss the approaches to the punishment on tax-player's tax evasion. |
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| Keywords: | subsequent punishment common tax-player business tax evasion |
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