摘要
近年来,偷税行为给国家税收带来了很大损失,也成为税收征管的一大难点,纳税人发生少缴税款,均以漏税论处,难以对纳税人起到警告与处罚作用,本文拟从现实税收征管现状出发谈偷税的界定与处罚问题,以期保障税收的应收尽收。
In relent years, taxing evasion reswtts in national taxing income decrease. It is very dofficult for the taxing managment. If taxing payer decrease taxing income, it regards as taxing evasion. So it is difficult for taxing payer to warn and peralty. This paper well selve the identofy of taxing evasion and penalty. In order to protect national taxing income officiently.
出处
《吉林商业高等专科学校学报》
2002年第2期39-41,共3页
Journal of Jilin Commercial College
