| 外资企业偷税犯罪侦查 |
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| 引用本文： | 王芳,郭胜宇. 外资企业偷税犯罪侦查[J]. 辽宁警专学报, 2006, 0(2): 36-38 |
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| 作者姓名： | 王芳 郭胜宇 |
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| 作者单位： | 1. 中国人民公安大学,研究生部,北京,100038
2. 辽宁省沈阳市公安局,和平区分局,辽宁,沈阳,110001 |
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| 摘 要： | 近年来,外资企业中一些不法分子的偷税行为逐渐浮出水面,而且呈发展壮大之势,其危害是十分严重的。文章从侦查实务的角度简要介绍了我国目前外资企业的偷税状况,分析了其实施偷税行为的主要手段及特点,并在此基础上总结了一些针对外资企业偷税行为的经济侦查措施。
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| 关 键 词： | 外资企业 偷税 经济侦查 |
| 文章编号： | 1008-5378(2006)02-0036-03 |
| 修稿时间： | 2005-12-28 |
The Investigation of Tax Dodging by the Company Run by Foreign Capital |
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| WANG Fang,GUO Shengyu. The Investigation of Tax Dodging by the Company Run by Foreign Capital[J]. Journal of Liaoning Police Academy, 2006, 0(2): 36-38 |
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| Authors: | WANG Fang GUO Shengyu |
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| Abstract: | Nowadays,there has been tax dodging by some companies run by foreign capital in our nation,and the number of that has been growing sharply.The consequence of that is very serious.The article introduces the condition of our nation's tax dodging by company run by foreign capital briefly,and analyzes its primary means and characteristics of the crime.And on the basis of that,the article has brought forward some investigation measures against the tax dodging by company run by foreign capital. |
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| Keywords: | company run by foreign capital tax dodging economy investigation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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