企业偷税漏税手段及其防范+文献综述
Enterprise's means of tax evasion and prevention
Abstract: Tax evasion is the general term for efforts by inpiduals, corporations, trusts and other entities to evade taxes by illegal means. Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability and includes in particular dishonest tax reporting, such as declaring less income, profits or gains than actually earned or overstating deductions. Tax evasion is an activity commonly associated with the informal economy and one measure of the extent of tax evasion is the amount of unreported income, namely the difference between the amount of income that should legally be reported to the tax authorities and the actual amount reported, which is also sometimes referred to as the tax gap. Tax avoidance, on the other hand, is the legal utilization of the tax regime to one's own advantage to reduce the amount of tax that is payable by means that are within the law. Both tax evasion and avoidance can be viewed as forms of tax noncompliance, as they describe a range of activities that are unfavorable to a state's tax system, though such characterization of tax avoidance is suspect, given that avoidance operates lawfully, within self-creating systems. This paper focuses on a five-point, namely, China's tax system and the main taxes environment, the tax system defects, common method of corporate tax evasion, tax evasion factors and preventive measures for corporate tax evasion, through the China's overall economic environment introduces a as well as the focus of attention, there are some companies own situation, come to such a conclusion that in the current situation, the corporate tax evasion is difficult to avoid, but we should take some active preventive measures to improve entire tax evasion environment, while creating a more favorable tax environment for businesses and citizens to improve the tax consciousness.
Key Words: Tax evasion; tax system; taxes; tax collection;
目 录
绪论 1
一、我国税收制度及主要税种 2
(一)个人所得税 2
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