期刊文献+

我国税收流失的成因及治理

Reasons for And the Control of Our Losses of Tax Revenue
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摘要 本文针对当前我国治理税收环境中存在的一些偷、漏、骗税现象 。 The paper analyzes reasons for the losses of tax revenue and measures against them in terms of the law of tax imposition and administration,the mode of tax imposition and administration,taxation\|administrating environment under the law and electronic business,in connection with such phenomena as evading taxes and cheating on taxes that exist in our taxation environment.\;
作者 成凤艳
出处 《辽宁商务职业学院学报》 2002年第1期58-60,共3页 Journal of Liaoning Business Vocational College
关键词 中国 税收流失 治税环境 税务稽查 税法 Losses of tax revenue Taxation\|administering environment Electronic business
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