论文部分内容阅读
税收收入是我国财政收入的主要来源,是国民经济发展的命脉。作为企业纳税人,受经济利益驱动,为了获取最大利润,往往想方设法逃避缴税,造成国家税款大量流失,直接影响了国家经济建设和市场经济的健康发展。有关部门应针对涉税犯罪特点,采取加强税法宣传,深化税制改革,提高税务人员素质,加强管理,强化监督机制等措施,加强对危害税收征管罪的打击力度。
Tax revenue is the main source of China’s fiscal revenue and the lifeline of the national economy. Driven by economic interests, corporate taxpayers tend to find ways to evade tax payment for the sake of obtaining maximum profits, resulting in a drastic loss of state taxes and a direct impact on the country’s economic construction and the healthy development of the market economy. Relevant departments should take measures such as strengthening the publicity of tax laws, deepening tax system reforms, improving the quality of tax officials, strengthening management and strengthening the supervision mechanism, and other measures to steal the tax crimes against tax collection and punishment.