| 关于避税与反避税探讨 |
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| 引用本文： | 吕海燕.关于避税与反避税探讨[J].河套大学学报,2006(1). |
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| 作者姓名： | 吕海燕 |
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| 作者单位： | 河套大学财经系 内蒙古巴彦淖尔市015000 |
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| 摘 要： | 税收是国家财政收入的主要来源。在我国加入WTO后,面临开放的国际经济环境,我国加重了对偷税、漏税、逃税行为的处罚。避税自然而然为众多不法投资者所青睐。所以,有必要对避税行为充分认识,并采取有力措施预防和应对避税行为。
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| 关 键 词： | 避税 分析 措施 持久战 |
Probe into Tax Evasion and Anti-tax Evasion |
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| Authors: | Lu Hai-yan |
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| Institution: | Lu Hai-yan Department of Finance and Economics,Hetao University,Bayannaoer City,Inner Mongolia,015000 |
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| Abstract: | Tax revenue is the main source of national financial income . After China entered the WTO , it gives a harsher punishment to those who evade taxes under the open international economic environment . Tax evasion is obviously favored by unlawful investors . Therefore , it is necessary to recognize the tax evasion and take effective measures and fight against it . |
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| Keywords: | tax evasion analysis measures protracted war |
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