| 基层税务机关反避税工作面临的问题和对策 |
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| 引用本文： | 朱彩婕,主父笑岩. 基层税务机关反避税工作面临的问题和对策[J]. 涉外税务, 2008, 0(9) |
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| 作者姓名： | 朱彩婕 主父笑岩 |
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| 作者单位： | 1. 山东财政学院,山东,济南,250001
2. 临沂市国家税务局,山东,临沂,276000 |
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| 摘 要： | 近年来,企业避税问题日趋增多,手段和方式也呈现多元化特征。本文根据税务管理实际,指出了基层税务机关反避税工作面临的问题,并对如何改进和完善反避税工作提出了建议。
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| 关 键 词： | 反避税 税务管理 |
Issues in Anti-tax-avoidance Confronted by Tax Authorities at the Grass-roots Level and Their Countermeasures |
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| Caijie Zhu,Xiaoyan Zhufu. Issues in Anti-tax-avoidance Confronted by Tax Authorities at the Grass-roots Level and Their Countermeasures[J]. International Taxation In China, 2008, 0(9) |
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| Authors: | Caijie Zhu Xiaoyan Zhufu |
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| Affiliation: | Caijie Zhu & Xiaoyan Zhufu |
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| Abstract: | Recently, in tandem with its daily increase, tax avoidance of enterprises has come in multiple forms and means. In view of current practice of tax administration, this paper points out issues in anti-tax-avoidance confronted by tax authorities at the grass-roots level, and puts forward some suggestions on how to improve and enhance anti-tax-avoidance practice in China. |
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| Keywords: | Anti-tax-avoidance Tax administration |
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