内容摘要
税收,是国家财政收入的主要支柱,全国财政收入的90%要靠税收来完成。这些年,由于偷税漏税愈演愈烈,共和国身上已面临着供血不足的严重威胁。偷税漏税已成为社会的流行病,致使我国税收严重流失。市场经济条件下，企业的偷税漏税现象是层出不穷，偷税、漏税成为当今社会普遍存在的一大毒瘤，而偷税与反偷税斗争始终贯穿于税收管理的全过程。本文初步分析了企业其偷税漏税的主要原因, 并提出了一系列有效的策略及防范措施。
关键词：偷税漏税 手段 对策
Abstract
Tax revenue for the state, is the main pillar of national financial income, tax to finish90% on the. These years, due to tax evasion intensified, Republic of China who has faced a serious threat to the blood supply insufficiency. Tax evasion has become a social epidemic, caused serious loss of tax revenue in our country. Under the market economy condition, the enterprise tax evasion in tax evasion, tax evasion is emerge in an endless stream, become current society exists generally of a malignant tumor, and tax evasion and anti tax evasion to fight always runs through the whole process of tax management. This paper analyzes the main causes of tax evasion of enterprises, and puts forward a series of effective strategies and preventive measures.
Key words : tax evasion means countermeasure
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