| 增强公民纳税意识杜绝偷税漏税行为 |
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| 引用本文： | 鄢华香.增强公民纳税意识杜绝偷税漏税行为[J].福建师大福清分校学报,2002(3):22-24. |
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| 作者姓名： | 鄢华香 |
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| 作者单位： | 福建师大福清分校经济法律系 |
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| 摘 要： | 税收是国家财政收入主要来源，国家要强大要发展必须领先税收。当前偷逃税款的行为还比较严重。本对偷逃税款原因进行分析，提出了为杜绝偷逃税的几点法律思考。
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| 关 键 词： | 漏税行为 税收 税法 偷税行为 纳税意识 |
| 文章编号： | 1008-3421(2002)03-0022-03 |
| 修稿时间： | 2001年11月2日 |
Enhance Citizens' Sense of Paying Taxes, Stop Tax Dodging and Evasion |
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| YAN Huaxiang.Enhance Citizens'''' Sense of Paying Taxes, Stop Tax Dodging and Evasion[J].Journal of Fuqing Branch of Fujian Normal University,2002(3):22-24. |
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| Authors: | YAN Huaxiang |
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| Institution: | YAN Huaxiang |
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| Abstract: | Taxes are the main source of a state's revenue.Acountry's development and powerfulness must depsnd on taxes.At present,there exist serious problems of tax dodging and tax evasion.This paper analyzes the causes of the puoblems and putsforward some legal ideas on how to put an end to tax dodging and evasion. |
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| Keywords: | Law of Taxes tax dodging tax evasion sense of paying taxes |
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