摘要
增值税是我国现行税收体系中的核心税种,历来就是逃避税与反逃避税的主要较量场所。对增值税缴纳中不断翻新的偷逃税手法进行关注并提出治理对策,于国于民有百益而无一害。
Value-added tax is key tax category of our country current tax system, and it is also a haggling focus in tax system. The tax evasion tactics renovating constantly pay close attention to and propose managing the countermeasure in paying to the value-added tax, have one hundred benefit and not hurt to the people in the country.
出处
《湖南科技学院学报》
2005年第9期243-246,共4页
Journal of Hunan University of Science and Engineering
关键词
治理
增值税
逃避
行为
Administration
Value-added tax
Escape
Behavior
