我国税收犯罪的状况、原因和治理对策

当今中国的税收犯罪现象严重,表现为犯罪率上升、偷税现象严重、发票犯罪危害大等几个领域.究其原因,既因纳税意识薄弱,也由于税收制度、征管方式和执法力度等方面存在的漏洞.针对这种状况,需要加强制度建设和宣传,完善税收体系,健全征管方式,也需要加强对税收犯罪的打击.

The Status, causes and Countermeasure of Revenue Crimes in China

Now the revenue crimes is serious in China, which shows in the fields of the climb of crime rate, the serious of tax dodging, the fatal harm of invoice crime and otherwise. The causes can be found in the weakness of ratepaying consciousness, and the holes in the revenue system, the collector manners and the executing of the law. To deal such situation, the tax system construction and collector mode should be reinforcement.