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税收不遵从的识别及其稽查对策研究
引用本文:王罗灿.税收不遵从的识别及其稽查对策研究[J].湖南冶金职业技术学院学报,2007,7(3):59-61.
作者姓名:王罗灿
作者单位:株洲市地税局稽查局,湖南,株洲,412008
摘    要:随着税收的产生,纳税人的税收不遵从行为也如影随形。通过针对我国税务稽查机关目前应对纳税人税收不遵从进行识别,提出了对税收不遵从的稽查对策,从而减少税收不遵从造成的税收流失。

关 键 词:税收  不遵从行为  稽查对策

Identification of Non-obeying Tax Revenue and Its Study into Inspection Measures
WANG Luo-can.Identification of Non-obeying Tax Revenue and Its Study into Inspection Measures[J].Journal of Hunan Metallurgical Professional Technology College,2007,7(3):59-61.
Authors:WANG Luo-can
Affiliation:WANG Luo- can (Zhuzhou Inspection Section, Local Taxes Bureau Zhuzhou Hunan 412008, China)
Abstract:With the tax revenue coming into being, there are some taxpayers who do not obey the rules. According to the indentification of non-obeying tax revenue by our tax inspection authority , this paper advances some inspection measures so as to reduce loss of tax revenue because of non-obeying actions.
Keywords:tax revenue  non-obeying action  inspection measures
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