政府反避税调查的合理目标分析

An Analysis on the Reasonable Goal of the Investigation of Anti-tax Avoidance from the Government

随着市场经济的进一步发展,纳税人的纳税意识越来越强,避税行为也越来越理性,因此,反避税工作的难度越来越大。在确定反避税调查目标时,不应只注重反避税调查的查补收入最大和纳税人避税行为最少,而应以反避税调查的总收益最大为目标。

With the development of market economy,the tax awareness of tax payers has become stronger and stronger,and tax behavior has become more and more rational.So anti-tax avoidance has become tougher and tougher.In deciding the investigation goal of anti-tax avoidance,we should not only pay attention to the income maximum by check from the investigation of anti-tax avoidance and the miximum of tax behavior from tax payers.