论文部分内容阅读
何谓偷税?纳税人伪造、变造、隐匿.擅自销毁账簿、记账凭证,或者在账簿上多列支出或者不列、少列收入.或者经税务机关通知申报而拒不申报或者进行虚假的纳税申报,不缴或者少缴应纳税款的,是偷税。对纳税人偷税的.由税务机关追缴其不缴或者少缴的税款、滞纳金,并处不缴或者少缴的税款50%以上5倍以下的罚款;构成犯罪的,依法追究刑事责任。尽管税务部门通过各种措施加大了对偷税的处罚力度,但是仍
What is tax evasion? Taxpayer forges, alters, conceals, destroys books and vouchers without permission, or mislays or mislaids in the books, or misleads income, or declare tax by the tax authorities, refuse to declare or falsify taxes To declare, pay less or pay less tax, tax evasion. Tax evasion by taxpayers shall be pursued by the tax authorities for any unpaid or underpaid taxes and fines late penalties and a fine of not less than 50% and not more than 5 times the tax unpaid or underpaid shall be imposed. Criminal liabilities shall be investigated according to law. Although the tax department has stepped up penalties for tax evasion through various measures, it remains