摘要
增值税犯罪是涉税犯罪中一种主要的形式。增值税犯罪往往具有案值大、社会危害性大的特性,因此,我们应该高度关注此类犯罪。通过对增值税犯罪的形式、特点和原因的分析,寻求如何有效防范这种危害的发生。
The crime against value-added tax is the main form of crimes concerning tax, characterized with large sums of money and huge harm to the society, and thus deserving our high alert. This paper, through an analysis of the forms, characteristics and causes of the crime, seeks effective measures for preventing such crimes.
出处
《政法学刊》
2003年第2期4-6,共3页
Journal of Political Science and Law
