摘要
税收流失现象在世界各国普遍存在,直接影响社会经济的发展,所以为国际社会广泛关注。本文以宁波市为例,在分析税收流失现状和原因的基础上,从完善税制、加强征管等方面提出治理税收流失的对策。
Situation of taxable loss is exist prevalent in the world, and directly affected the soeio-economic development. It was widespread concern for the international community. This paper, in the basis of the analysis of the status and causes of taxable loss according to taxation in Ningbo, and suggests adjustment measures of taxable loss from the perfect tax system,and strengthening tax collection and management,Etc.
出处
《特区经济》
北大核心
2006年第10期220-222,共3页
Special Zone Economy
关键词
宁波
税收流失
逃税
治理
Ningbo
Taxable loss
Tax evasion： Adjustment
