避税及其防范

Tax avoidance and measures of protection

通过对避税、反避税的研究,揭示了避税产生的后果,既导致税款流失,减少国家财政收入,影响经济建设和社会发展进程,还削弱了税收调控经济的能力等。提出了完善税收立法,制定反避税条款;强化税收征收管理,加大反避税力度;利用先进手段,实现情报资料快速收集和交流等具体措施。

Tells the results of tax-avoidance,which leads to the loss of tax payment,reduces the finance income of the government,influences the social and economic development process and weakens the ability of controls by taxes on economy.Puts forward such measures as tax laws perfectness,the induce of anti taxavoidance terms, the strenthening of tax payment management and the measures of antitaxavoidance.Puts forward the use of advanced measures and the rapid collection and communication of information.