基层税务机关反避税工作面临的问题和对策

Issues in Anti-tax-avoidance Confronted by Tax Authorities at the Grass-roots Level and Their Countermeasures

近年来,企业避税问题日趋增多,手段和方式也呈现多元化特征。本文根据税务管理实际,指出了基层税务机关反避税工作面临的问题,并对如何改进和完善反避税工作提出了建议。

Recently, in tandem with its daily increase, tax avoidance of enterprises has come in multiple forms and means. In view of current practice of tax administration, this paper points out issues in anti-tax-avoidance confronted by tax authorities at the grass-roots level, and puts forward some suggestions on how to improve and enhance anti-tax-avoidance practice in China.