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本文结合具体工作实践,从几例个案分析了印花税等税收的流失问题。重点涉及到司法经济诉讼中印花税等税收的流失状况;并对经济合同和经济关系中税法的确立与合同和经济关系的有效性、合法性,以及司法判决依据进行了探讨。强调了税法与合同法等相关法规的系统性、统一性问题,提出了控制税收流失的具体对策。
Based on the concrete work practice, this article analyzes the loss of tax such as stamp duty from several cases. It focuses on the loss of tax such as stamp duty in judicial proceedings. It also discusses the establishment of tax laws in economic contracts and economic relations, the validity and legality of contracts and economic relations, and the basis of judicial decisions. The article emphasizes the systematicness and unity of the relevant laws and regulations such as tax law and contract law, and puts forward specific measures to control the loss of tax revenue.