摘要
税收犯罪违反了国家税收法规,妨害了国家税收制度的正常执行,扰乱了社会经济秩序,使国家财政收入受到巨大损失。税收犯罪的存在及其在一定阶段呈现的特点与国家经济体制、税收制度的变化与健全与否密切联系。完善各项税收制度,提高税务征管效率,强化公民纳税意识,是防范和打击税收犯罪的重要途径。
Crimes concerning taxes violate the state's tax regulations, prevent them from working properly, disturb the order of social economy and decrease the state revenue to a large extent. The existenceand features of the crimes are closely linked to the state' s economic structure and tax system in a certain phrase. In order to prevent and crack down these crimes, strong measures should be taken to perfect tax regulations, improve efficiency of taxation and enhance law-consciousness of masses
关键词
税收犯罪
税收制度
偷税
增值税
纳税意识
对策
crimes concerning taxes, tax system, evade taxes, collecting taxes, law-consciousness of paying taxes
