摘要
新税制实行以来 ,商业企业增长势头迅猛 ,但其交纳的增值税却没有同步增长 ,主要原因是企业偷逃税收问题严重。通过对企业偷逃增值税的形势和原因的分析 ,提出了遏制企业偷逃税款的对策。
Since new Tax System was applied, commercial enterprises has developed rapidly.But the VAT they are on duty to pay doesn't go up accordingly. This is mainly caused by their outrage tax dodge. This article analyses the varieties and causes of VAT dodging and puts forward the countermeasure of containing it.
关键词
商业企业
增值税
偷税
税收管理
逃税
Commercial enterprise
Value Added Tax(VAT)
Tax dodge(tax dodging)
Tax administration
