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.\;
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