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新形势下对偷税的防范
引用本文:金莲. 新形势下对偷税的防范[J]. 云南警官学院学报, 2001, 0(4): 66-68
作者姓名:金莲
作者单位:云南公安高等专科学校 云南·昆明650223
摘    要:我国经济将是我国经济发展、社会稳定和人民生活水平提高的一个非常重要的制约因素 ,对于偷税现象的有力防范已迫在眉睫。在经济形势发生改变时 ,法律的相关领域的调整也势在必行。首先从立法入手 ,其次是加大执法力度 ,第三是完善执法环境 ,培养公民良好的纳税意识

关 键 词:偷税  防范  立法  纳税意识

On the Prevention of Evading Taxes under the New Situation
Jin Lian. On the Prevention of Evading Taxes under the New Situation[J]. Yuannan Police Officer Academy, 2001, 0(4): 66-68
Authors:Jin Lian
Affiliation:Yunnan Public Security College Kunming Yunnan 650223
Abstract:The change happened in the economic life o f our nation makes further demands on taxes which is still an vital factor to improve the economy,stability of society and life level of the peeple,Therefore,the effective prevention of evading taxes has bec ome an urgent task.The change in economy situation will result in ame ndment of the law concerned,so the prevention has to begin with the legislation;then strenghten the law enforcement commitment;finally,improve the condition of law enforcement and paying taxes consciousness.
Keywords:Evading taxes  prevention  legislation  paying taxes consciousness
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