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地下经济是一种以隐蔽方式进行的活动,它以逃避国家税收为特征。目前深圳有偷逃税行为的约占全部纳税人的67％。其中,国有、集体企业约占其总数50％左右,“三资”企业约占其总数80％左右,个体、私营经济所占比重更高。为什么在税赋较轻的深圳,偷逃税现象却屡禁不止主要有以下原因: 其一,深圳市场经济因素占相当大的比重。经济发展时时刻刻对旧的管理体制发出挑战。一方面反映市场需要和价值规律的经济行为急剧扩张,经济活动基本脱离了传统体制的约束;另一方面与市场经济发展
Underground economy is a hidden activity, characterized by evasion of state taxes. At present, Shenzhen has about 67% of all taxpayers who have evaded tax evasion. Among them, state-owned and collective enterprises account for about 50% of the total, while “three-capital” enterprises make up about 80% of the total, while those of the private and private sectors account for a higher proportion. Why should tax evasion in Shenzhen, which has a relatively low tax revenue, have the following reasons for many times? First, the market economy in Shenzhen accounts for a large proportion of the total. Economic development challenges the old management system from time to time. On the one hand, the economic behavior reflecting the market demand and the law of value has rapidly expanded and the economic activities have basically been out of the constraints of the traditional system; on the other hand, with the development of the market economy