强化个体私营企业税收征管之我见

• 作 者: 贺拥军
• 机 构: 山西财税专科学校
• 出 处: 财金贸易
• 发表日期: 1998年09期
• 关键词: 纳税义务人 违法犯罪现象 查帐征收 税负不公 公民纳税意识 征管制度 国家税务总局 市场行为 国家税法 市场主体

改革开放以来，我国的个体私营企业得到了长足的发展。但是近年来个体私营工商税收的增长率却逐年下降，个体私营企业的纳税义务人偷逃税收的违法犯罪现象日益突出。分析当前个体私营企业偷逃税收的原因，除了由于社会主义市场经济还不完善和成熟，市场主体、市场行为和市...

Since the reform and opening up, the individual and private enterprises in our country have made great strides. However, in recent years, the growth rate of individual private industrial and commercial tax revenue has been declining year by year. The phenomenon of illegal and criminal evasion of taxpayers by individual and private enterprises has become increasingly prominent. Analysis of the current individual and private enterprises to evade tax reasons, in addition to the socialist market economy is not perfect and mature, market players, market behavior and the city ...