作　　者： ;

机构地区： 广东交通职业技术学院

出　　处： 《广东交通职业技术学院学报》 2004年第3期84-87,共4页

摘　　要： 依法纳税是每一个企业和个人应尽的义务。纳税人必须按照税法规定办理纳税申报,及时缴纳税款,接受税务部门的检查。当纳税申报、代理、稽查三位一体的格局建立后,纳税人的依法纳税意识将会大大增强,偷税、漏税、逃税等违法行为将相应减少。但是,避税现象的存在往往又是不可避免的。本文探讨了企业避税的原因和政府税务部门如何进行防范。 Paying taxes in accordance with the statutes are the very duty of each individual and business. Taxpayers must declare taxes according to the taxation regulations, pay taxes in time and accept the survey of the taxman. When the three in one pattern of declaration, delegation and investigation is set up, the taxpayers will greatly enhance their consciousness of tax payment in accordance with the statutes, while on the other hard, the unlawful practice of tax dodge, evasion, etc will correspondingly be reduced. However, the phenomenon of avoiding taxation is inevitable. This paper discusses the causes of tax avoidance and the preventions of the government taxman.

关 键 词： 企业 避税 依法纳税 纳税申报 税务部门 纳税人 缴纳 税法 违法行为

领　　域： [机械工程] [交通运输工程] [交通运输工程] [经济管理]