翻译－－急需

来源：百度知道 编辑：UC知道 时间：2024/06/09 12:59:49
摘 要：以往至到现在，我国税收学界往往只是重视税收经济学的研究，而忽视税收学的研究，使我国税收法学和实践都存在严重的不足，正如诺贝尔经济学奖获得者罗伯特•莫顿所说：“中国需要的不是更多的经济学，而是更多的法律”。因为，合理合法的避税有助于保证政府和执法部门及时发现税制及税法中存在的问题，进一步根据社会经济发展和税收征收管理的实践来健全税收制度，有助于我国税收法律制度的不断完善。

关键词： 税收 ；避税 ；关联企业 ；审计

Till now in the past, the educational circles of tax revenue of our country were often to pay attention to the research of economics of the tax revenue, ignore research that tax revenue learn, enable law science of tax revenue of our country and practise and have serious deficiencies, just as Nobel Prize for economics winner Robert and Morton says: " what China needs is not more economics, but more laws ". Because rational legal evading payment of duty facilitates guaranteeing the government and law enforcement agency find the problem existing in the tax system and tax law in time, further collect practice of management according to social economic development and tax revenue to perfect the tax system, facilitate the constant completion of the legal system of tax revenue of our country.

Keyword: Tax revenue; Evade payment of duty; Affiliated enterprise; Audit