摘要
我国现行税务行政处罚制度在漏税、抗税、骗税以及罚款的标准等方面尚存在不完备之处。
AbstractThere are some imperfections, such as evading taxation, refusing to pay tax, defrauding taxes and the standard of imposing a fine in the administrative penalty of our current tax system, which should be impoved.
出处
《税务与经济》
CSSCI
北大核心
1998年第2期2-23,共22页
Taxation and Economy
