加装税控装置后的加油站偷税手法与查控对策  

Tricks of Petrol Stations to Evade Taxes and Relevant Countermeasures after Installing Tax-controlling Apparatuses

作　　者：唐玉琪[1] 

机构地区：[1]福建公安高等专科学校侦查系,福建福州350007

出　　处：《福建公安高等专科学校学报（社会公共安全研究）》2003年第5期56-59,共4页The Study of Social Public Security

摘　　要：加装税控装置后 ,各地加油站的偷税现象有所遏制 ,但偷逃税款现象仍然存在且手法呈现出新的特点 ,因此我们要研究出新的查控对策 ,切实有效地整顿加油站 。Owing to the installation of tax-controlling apparatuses, petrol stations' tax-evading phenomena have been contained to some extent, but some still exists and takes on new features. Therefore, new investigative and controlling countermeasures should be developed in order to rectify the petrol stations and stop all their tax-evading loopholes .

关 键 词：税控装置 加油站 偷税手法 查控对策 

分 类 号：D924.33[政治法律—刑法学]