避税的性质、危害与对策  

On Characteristics,Negative Impacts of Tax Avoidance and Its Countermeasures

作　　者：朱青[1] 

机构地区：[1]中国人民大学中国财政金融政策研究中心,北京100872

出　　处：《涉外税务》2009年第1期19-22,共4页International Taxation In China

基　　金：教育部人文社会科学重点研究基地重大研究项目"中国社会保障制度完善与财政支出结构优化研究"(05JJD790028);国家社科基金重大项目"贯彻落实科学发展观与深化财税体制改革"(07&ZD012)的大力支持

摘　　要：本文就避税的含义、避税与偷税、避税与税务筹划的区别进行了论述,分析了避税的危害,介绍了发达国家对避税态度的变化,并就我国应如何防范纳税人避税提出了若干政策建议。This paper first explains the meaning of ＇tax avoidance＇ and clarifies differences between tax avoidance and tax evasion, tax avoidance and tax planning. Secondly, it analyses the negative impacts of tax avoidance and introduces changes in attitudes towards tax avoidance of developed countries in different periods. Finally it proposes some countermeasures against tax avoidance in China.

关 键 词：避税 偷税 税务筹划 反避税 

分 类 号：F812.42[经济管理—财政学] F275