摘要
本文在透视分析当前税收领域违法犯罪的现状、特征和成因的基础上。
The paper aims at describing and analysing the current situation,main features of illegal and criminal offence in the field of taxation as well as its contributing factors.Ten controlling countermeasures are also presented in the paper.
出处
《当代财经》
CSSCI
北大核心
1997年第11期15-19,61,共6页
Contemporary Finance and Economics
基金
国家社科基金
关键词
税收
违法犯罪
执法
财政
中国
:Illegal and Criminal Offence in the Field of Taxation
Tax Evasion,Defrauding and Refusal
Tax Collection
Tax Legislation and Execution.
