摘要
近年来,从税务检查部门查处的涉税违法案件的总体情况看,设置“账外账”、搞账外经营已成为偷税的主要形式之一。如何在实践中不断总结“账外账”偷税的违法规律,研究“账外账”的税务检查方法,积极寻求治理对策成为税务检查部门的当务之急。
Judging from cases violating taxation laws and regulations, we find out that it is a major tax-evasive means study the laws of keeping to keep hidden account-books. It is hidden account-books to evade taxes urgent for taxation administrations to and seek effective methods to examine the illegal account books and deal with the problem.
出处
《广东经济管理学院学报》
2006年第5期47-52,共6页
Journal of Guangdong Institute of Business Administration
关键词
“账外账”
税务检查
方法
技巧
环节
hidden account books
taxation examination
methods
skills
links
