摘要
进出口贸易伪报作为资本外逃的一种重要手段 ,近年来日益引起国内有关部门的关注。通过对中国进出口贸易伪报的规模进行测算 ,然后分析造成贸易伪报的各种原因 ,指出我国贸易伪报的主要渠道。针对以上原因 。
In recent years, as a major way of capital flight, the Imp.& Exp. trade mis-invoicing in China has been greatly concerned by both foreign and domestic divisions. Through estimating the scale of trade mis-invoicing.in China, then it indicates the causes and its main channels,and draws to my strategies and policy advice correspondingly.
出处
《北京联合大学学报（人文社会科学版）》
2004年第2期52-55,共4页
Journal of Beijing Union University(Humanities and Social Sciences)
基金
国家自然科学基金课题<资本外逃理论研究与中国资本外逃问题分析>部分内容 (70 1730 13)
关键词
贸易伪报
出口低报
进口高报
走私
trade mis-invoicing
export underinvoicing
import overinvoicing
smuggling
