| 试论新形势下企业偷税问题及防范措施 |
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| 引用本文： | 伊冬梅 钟凯. 试论新形势下企业偷税问题及防范措施[J]. 齐齐哈尔师范高等专科学校学报, 2002, 21(2): 15-17 |
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| 作者姓名： | 伊冬梅 钟凯 |
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| 作者单位： | [1]大庆市长途客运公司，黑龙江大庆163000 [2]齐齐哈尔车辆厂集团公司多经部，黑龙江齐齐哈尔161000 |
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| 摘 要： | 随着现代企业的发展和壮大，偷税现象也呈上升趋势，如何改进税收下管工作已成为一个亟待解决的问题，而要解决好这一问题，首先应正确分析产生偷税现象的原因，探索鉴别偷税行为的科学方法，从而采取有力的防范措施，运用有效的法律手段，保证税收征管工作的顺利进行。
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| 关 键 词： | 偷税现象 法律手段 税收征管工作 企业 |
On Enterprise''''s Evading Taxes and Preventions under New Condition |
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| YIN Dong-mei,ZHONG Kai. On Enterprise''''s Evading Taxes and Preventions under New Condition[J]. Journal of Qiqihar Junior Teachers‘ College, 2002, 21(2): 15-17 |
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| Authors: | YIN Dong-mei ZHONG Kai |
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| Affiliation: | YIN Dong-mei1,ZHONG Kai2 |
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| Abstract: | With development and expansion of modern enterprise, evading taxes phenomena are also increasing. So how to improve the collection of taxes has become one problem to be solved urgently. Above all, the cause of evading taxes should be analyzed and a scientific method should be explored to identify evading taxes so as to adopt powerful preventions and apply effective law approaches, hence to ensure collection of taxes move smoothly. |
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| Keywords: | cause approach law approaches |
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