| 政府反避税调查的合理目标分析 |
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| 引用本文： | 蔡锡鸿,卢鹏.政府反避税调查的合理目标分析[J].税务与经济,2005(3):22-24. |
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| 作者姓名： | 蔡锡鸿 卢鹏 |
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| 作者单位： | 暨南大学,经济学院,广东,广州,510632 |
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| 摘 要： | 随着市场经济的进一步发展,纳税人的纳税意识越来越强,避税行为也越来越理性,因此,反避税工作的难度越来越大。在确定反避税调查目标时,不应只注重反避税调查的查补收入最大和纳税人避税行为最少,而应以反避税调查的总收益最大为目标。
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| 关 键 词： | 反避税 目标 避税 收益 |
| 文章编号： | 1004-9339(2005)03-0022-03 |
| 修稿时间： | 2004年6月30日 |
An Analysis on the Reasonable Goal of the Investigation of Anti- tax Avoidance from the Government |
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| CAI Xi-hong,LU Peng.An Analysis on the Reasonable Goal of the Investigation of Anti- tax Avoidance from the Government[J].Taxation and Economy,2005(3):22-24. |
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| Authors: | CAI Xi-hong LU Peng |
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| Abstract: | With the development of market economy,the tax awareness of tax payers has become stronger and stronger,and tax behavior has become more and more rational.So anti-tax avoidance has become tougher and tougher.In deciding the investigation goal of anti-tax avoidance,we should not only pay attention to the income maximum by check from the investigation of anti-tax avoidance and the miximum of tax behavior from tax payers. |
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| Keywords: | anti-tax avoidance goal tax avoidance benefit |
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