【摘要】 税收总收入最大和反避税收益最大不一致,税收总成本收益最大和反避税调查成本收益最大也不一致。反避税调查应以税收总成本收益最大为目标,以总成本收益情况作为考核反避税调查部门工作的指标。更多还原

【Abstract】 It is different between the maximum of tax aggregate earning and maximum of counter-tax avoidance and it is also different between maximum of tax aggregate cost benefit and maximum of counter-tax survey cost benefit.Counter-tax avoidance survey is supposed to be based on the goal of maximum of tax aggregate cost benefit and take tax aggregate cost benefit as the target of testing the department of counter-tax avoidance更多还原