| 依法治税与税收犯罪的预防 |
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| 引用本文： | 董岫岩. 依法治税与税收犯罪的预防[J]. 吉林省经济管理干部学院学报, 2002, 16(5): 37-38 |
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| 作者姓名： | 董岫岩 |
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| 作者单位： | 吉林省经济管理干部学院,财金系,吉林,长春,130012 |
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| 摘 要： | 依法治税是我国现阶段税收工作应遵循的指导思想。但在税收实际工作中，依法治税并未得到全面的贯彻执行，税收违法犯罪行为时常发生，因此，对税收犯罪预防工作中存在的问题进行分析，并找出切实可行的预防税收犯罪措施，对依法治税具有重大意义。
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| 关 键 词： | 依法治税 税收犯罪 税收法制 预防措施 中国 税收执法 税务管理 税法宣传 |
| 文章编号： | 1009-0657(2002)05-0037-02 |
| 修稿时间： | 2001-12-13 |
Administration of Tax and Prevention of Tax Crimes |
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| Dong Xiu-yan. Administration of Tax and Prevention of Tax Crimes[J]. Journal of Jilin Province Economic Management Cadre College, 2002, 16(5): 37-38 |
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| Authors: | Dong Xiu-yan |
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| Abstract: | The Administration of tax is the current guiding ideaology which the tax work of our country should abide by.But it could not be carried out thoroughly in the actual tax work and tax crimes happen frequently.Therefore.It is of great significance to analyze the problems that exist in the prevention of tax crimes and find out some practical and effective measures for tax crimes prevention. |
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| Keywords: | Legal system of tax Tax crime Prevention |
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