摘要
如何引导纳税人诚信纳税 ,杜绝偷逃税行为 ,是我们目前迫切需要解决的问题。只有充分认识纳税人的行为方式和控制机制 ,才可能为税务部门制定有针对性的税收管理措施 。
How to lead the taxpayers to pay tax sincerely is an urgent problem for us to solve.It is only when the taxpayer's behavior and control mechanism is realized that the effective security can be made for the tax departments to establish some tax managerial measures.
出处
《税务与经济》
CSSCI
北大核心
2003年第2期56-58,共3页
Taxation and Economy
关键词
纳税人
诚信纳税
对策
行为方式
sincere tax payment
false tax payment
behavior pattern
behavior restraint
