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我国税收流失的成因及治理
引用本文:成凤艳. 我国税收流失的成因及治理[J]. 沈阳工程学院学报(社会科学版), 2002, 0(1): 58-60
作者姓名:成凤艳
作者单位:本溪冶金高等专科学院,经济系,辽宁,本溪,117022
摘    要:本文针对当前我国治理税收环境中存在的一些偷、漏、骗税现象 ,探讨了我国税收流失的成因及治理措施

关 键 词:税收流失  治税环境  稽查
文章编号:1008-3979(2002)01-0058-03
修稿时间:2001-09-23

Reasons for And the Control of Our Losses of Tax Revenue
Cheng Fengyan. Reasons for And the Control of Our Losses of Tax Revenue[J]. Journal of Shenyang Institute of Engineering:Social Sciences, 2002, 0(1): 58-60
Authors:Cheng Fengyan
Abstract:The paper analyzes reasons for the losses of tax revenue and measures against them in terms of the law of tax imposition and administration,the mode of tax imposition and administration,taxation|administrating environment under the law and electronic business,in connection with such phenomena as evading taxes and cheating on taxes that exist in our taxation environment.;
Keywords:Losses of tax revenue  Taxation|administering environment  Electronic business
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