税收犯罪现象剖析及预防

税收犯罪形式多样 ,危害巨大 ,不仅使国家税款大量流失 ,而且严重地破坏了公平竞争的市场经济原则。造成税收犯罪的主要原因有纳税人受自身利益的驱动、纳税人的税收法制观念淡薄、税收法制不健全以及税务部门的征管能力较弱。遏制和预防税收犯罪必须加大宣传力度 ,增强纳税意识 ;完善税收立法 ;增强税收执法力度 ;规范执法行为 ,提高执法能力。

The Analysis and Protection of Tax Crime Phenomenon

The forms of tax crime are various, and its harm is enormous, which not only makes state's tax payment run off, but also damages the principle of the market economy: equal competition. The main causes leading to tax crime are that the tax payers are driven by self-interests, the taxpayers' sense of tax laws are weak, the tax laws are imperfect, and the tax authority's abilities to impose and control tax are relatively weak. The propaganda power must be strengthened, the awareness of taxpaying must be implemented, the tax enforcement must be empowered, the enforcement activities must be regulated, the enforcement capabilities must be raised to contain and protect against the tax crime.