摘要
通过对反避税工作的现状、避税的主要手段的分析,提出在加强反国际避税的同时,应加强对国内避税工作的研究,在理念上、立法上、管理上加以不断更新与完善,为公平纳税环境,确保国家财政收入提供有力保障。
Through analysis of the current working situation and the main means against tax evasion, we propose the ways to strengthen the research work against tax evasion at home and in the world as well. Moreover, we should constantly renew and improve our ideas, legislation and management to create an environment of fair taxpaying and guarantee the state revenue from loss.
出处
《绍兴文理学院学报(自然科学版)》
2004年第10期87-89,共3页
Journal of Shaoxing College of Arts and Sciences