摘要
纳税人脱管，使税务机关无法对其行使正常的税务管理职权，其后果是非常严重的。要根治脱管户，必须从国家政策入手，并制定专门的措施进行整治。
Tax authorities are unable to carry out a normal tax management to the tax payers who escape control. This is a very serious problem. In order to get rid of this problem, some special measures should be taken by applying national policies.
出处
《税务与经济》
北大核心
2000年第1期39-40,共2页
Taxation and Economy
关键词
税收管理
脱管户
对策
中国
a person who escapes control
tax management
tax evasion
tax return
administrative measure
