| 关于增值税违法案件的思考 |
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| 引用本文： | 吴秀英.关于增值税违法案件的思考[J].安阳工学院学报,2004(2):72-73. |
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| 作者姓名： | 吴秀英 |
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| 作者单位： | 安阳大学,河南,安阳,455000 |
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| 摘 要： | 1994年税制改革后,增值税已成为我国税制体系的核心税种,承担了国家财政近三分之一的收入来源.随着我国经济体制改革的不断深入,以及原有利益分配格局的相继打破和重组,增值税领域的违法犯罪活动日益增多.深刻剖析增值税违法案件产生的原因,并找出相应对策,加强增值税的征管,是当前税收工作的重点.
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| 关 键 词： | 增值税 违法成因 征管对策 |
| 文章编号： | 1671-928X(2004)02-0072-02 |
| 修稿时间： | 2004年1月12日 |
On Value- added Tax Cases Breaking the Law |
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| WU Xiu-ying.On Value- added Tax Cases Breaking the Law[J].Journal of Anyang Institute of Technology,2004(2):72-73. |
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| Authors: | WU Xiu-ying |
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| Abstract: | After reforming the tax system in 1994, the value - added tax becomes a key category of tax system in our country and takes nearly one - third of the country' s revenue. The unlawful acts in the area of value - added tax get more increasingly in pace with the steady depth of the reforming of our economic systems and the breaking and rebuilding one after another of the distribution patterns in original interests. It is the main working points now to analyze deeply the appearing causes of the unlawful cases of value - added tax, to find the appropriate countermeasures and to tighten up the levying and managing value - added taxes. |
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| Keywords: | value - added tax causes breaking the law countermeasures in levy and management |
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