从税务稽查的视角谈我国税收流失问题的治理  

Talking about the Control of the Tax Erosion in China from the Angle of Tax Inspection

作　　者：覃庆寅[1] 韦坚[1] 

机构地区：[1]广西财经学院,广西南宁530003

出　　处：《科技情报开发与经济》2008年第16期101-103,共3页Sci-Tech Information Development & Economy

摘　　要：从税务稽查管理的角度对税收流失现象进行了分析,并提出了相应的对策,旨在通过加强税务稽查管理来治理我国税收的流失。This paper analyzes the tax erosion from the angle of tax inspection, and puts forward sosme corresponding countermeasures for controlling the tax erosion in China through strengthening the tax inspection and management.

关 键 词：税务稽查 税收流失 税收流失治理 

分 类 号：F812.42[经济管理—财政学]