摘要
近年来,偷税、骗税等涉税违法案件出现了许多新的动向和变化,呈现出由明向暗、由浅向深层次发展的趋势。因此,税务部门应加强对不法分子作案手段和特点的研究,及时发现并予以严厉查处,以减少税收流失。
In recent years, many changes have occurred in the cases of tax evasion and cheating in taxation. And there is an increasing tendency.Therefore,some researches on these cases should be made, so that taxation loss should be reduced .
出处
《税务与经济》
北大核心
2002年第4期27-29,共3页
Taxation and Economy