用非税收手段强化税收征管的实务分析

The Practical Analysis of Using Non-tax Means to Strengthen the Tax's Collection

针对在我国目前的税收征管实践中,公司制下的纳税人因负有巨额欠税、或涉及重大偷逃税案、或有其他经营上的债务问题时,税务机关有于实际操作上的困难,往往对其只能施以从非正常户到失踪户的认定,探讨了如何用非税收手段弥补税收征管中的盲点,从而强化税收征管。

In view of our current practice of tax collection and management, when corporate tax, or involving major tax evasion case, or any other problems about the debt of operating, difficulties, tax authorities can only implement this procedure from non-normal corporation to the about how to use non-tax means to remedy the blind spots, thereby strengthening tax collection and taxpayers are for a huge and due to the practical disappeared. And talked management.