节点文献
税收领域违法犯罪研究
A Study on the Illegal and Criminal Offence in the Field of Taxation
【摘要】 本文在透视分析当前税收领域违法犯罪的现状、特征和成因的基础上，提出对税收领域违法犯罪辨证施治的十大治理措施
【Abstract】 The paper aims at describing and analysing the current situation,main features of illegal and criminal offence in the field of taxation as well as its contributing factors.Ten controlling countermeasures are also presented in the paper.
【关键词】 税收领域违法犯罪；
偷骗抗税；
税收征管；
税收立法与执法；
【Key words】 :Illegal and Criminal Offence in the Field of Taxation； Tax Evasion,Defrauding and Refusal； Tax Collection； Tax Legislation and Execution.；
【Key words】 :Illegal and Criminal Offence in the Field of Taxation； Tax Evasion,Defrauding and Refusal； Tax Collection； Tax Legislation and Execution.；
【基金】 国家社科基金
- 【文献出处】 当代财经 ,CONTEMPORARY FINANCE & ECONOMICS , 编辑部邮箱 ,1997年11期
- 【分类号】D917
- 【被引频次】1
- 【下载频次】57