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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 current phenomenon of tax crimes in China is serious, manifested in several areas such as rising crime rates, serious evasion of taxes, big crime of invoicing crimes, etc. The reason is not only the weak awareness of tax payment but also the loopholes in the tax system, collection methods and enforcement. In response to this situation, we need to strengthen the system construction and publicity, improve the tax system, and improve the collection and management methods. We also need to strengthen the crackdown on tax crimes.