摘要
本文在调查研究的基础上，对一般企业和涉外企业的避税方法进行了分析，并论述了各种避税的技巧和措施，提出了一些新的对策。
This paper based on investigation and study, makes a careful analysis of the ways of tax eva-sion of ordinary and foreign-funded enterprises. It deals with various illegal techniques of tax evasion.Finally, the author puts formrd some new countermeasures against them
出处
《东莞理工学院学报》
1997年第1期98-104,共7页
Journal of Dongguan University of Technology
关键词
税收
涉外企业
企业
避税问题
Tax
Evasion, Ordinary enterprises, Foreign-funded enterprises
Countermeasures against tax evasion
