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该文就避税的含义、避税与偷税、避税与税务筹划的区别进行了论述,分析了避税的危害,介绍了发达国家对避税态度的变化,并就我国应如何防范纳税人避税提出了若干政策建议.“,”This paper first explains the meaning of‘tax avoidanceand clarifies differences between tax avoidance and tax evasion,tax avoidance and tax planning.Secondly,it analy- ses the negative impacts of tax avoidance and introduces changes in attitudes towards tax avoidance of developed coun- tries in different periods.Finally it proposes some counter- measures against tax avoidance in China.