对一般纳税人企业偷税行为执行“后续处罚”办法的探讨

The Discuss on the “Subsequent Punishment” of Common Tax-Player Busineis’ Tax Evasion

偷税行为依法要受处罚,但决不是一次性直接处罚了事,而还应该有后续的惩戒,尤其对偷税的一般纳税人企业。实行有效的后续惩戒,可以促进纳税人彻底从教训中清醒,也使其他纳税人受到警示。

The behavior of tax evasion should be punished according to the relative laws,absolutely not dealt with once for all,but with subsequent punishment.The subsequent punishment on tax evasion conducted by common tax-player businesses could be completely and clearly aware of the lessons meanwhile,other tax-players could be warn against such bad deeds.This paper aims to discuss the approaches to the punishment on tax-player's tax evasion.