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随着社会经济体制的逐步建立和完善,经济元素多元化,各种经济现象层出不穷,市场竞争也日趋激烈,为提高竞争能力,谋求最大的经济利益,纳税人的避税活动也越来越多样化,给各国经济带来损失。为维护国家的财权利益,保护税源,政府需通过一些有效的途径来对避税行为进行规制,本文拟从避税行为性质和方式的角度对避税行为作一简要分析,并提出相关税制。
With the gradual establishment and improvement of social and economic systems, diversification of economic elements, endless economic phenomena and increasingly fierce market competition, taxpayers’ tax avoidance activities have also diversified in order to enhance their competitiveness and seek maximum economic benefits , Bringing losses to the economies of various countries. In order to safeguard the country’s financial interests and protect the tax sources, the government needs to regulate the tax avoidance behavior through some effective ways. This article intends to make a brief analysis of the tax avoidance behavior from the perspectives of the nature and mode of the tax avoidance act and to propose the relevant taxation system.