| 纳税不遵从的因素分析 |
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| 引用本文： | 梁俊娇. 纳税不遵从的因素分析[J]. 新疆财经, 2008, 0(4) |
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| 作者姓名： | 梁俊娇 |
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| 作者单位： | 中央财经大学,税务学院,北京,100081 |
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| 摘 要： | 一个企业可能会由于不了解税法规定哪些收入需要申报、哪些支出可以税前扣除或无意漏记了某些收入而导致了纳税不遵从.本文主要从其表现形武上归纳了纳税不遵从的类型,并对纳税不遵从的原因进行了深入分析.
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| 关 键 词： | 纳税不遵从 类型 原因分析 |
An Analysis of Factors Affecting Tax-Noncompliance |
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| Liang Junjiao. An Analysis of Factors Affecting Tax-Noncompliance[J]. Finance & Economics of Xinjiang, 2008, 0(4) |
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| Authors: | Liang Junjiao |
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| Abstract: | An enterprise may not know the tax law regulating which income should be collected and which expense should be deducted before taxing,or omit certain income unintentionally so that tax-noncompliance may be resulted.This paper summarizes the types of tax-noncompliance from the perspective of its performance and analyzes its cause profoundly. |
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| Keywords: | tax-noncompliance types cause analysis |
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