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漏征漏管户是税收征管中的一个盲区,从它存在的原因来划分主要有两种形态,一种是主观上的漏税征漏管户,它是一种有意识偷逃税行为,经营者明知是一种违法行为,但受利益的驱使,报着侥幸心理.有意逃避税务机关管理而达到偷逃税目的的行为:另一种是客观上的漏征漏管户,它是一种无意识间接偷逃税行为,由于经营者法制观念不强,加之税务机关税法宣传没能及时到位,他们没有潜在主动纳税意识,认为自己的经营等到被税务机关检查发现后再补办税务登记证,再缴纳税款也不迟。也就是说,经营者心理没有逃税准备,而无形已构成偷逃国家税款的一种行为。
Leakage Leakage Levy is a blind spot in tax collection and management. There are two main forms of its existence from the reasons for its existence. One is subjective Leakage Leakage Levy, which is a conscious behavior of tax evasion. Is a kind of illegal behavior, but driven by the interests of the newspaper, reported lucky intention to evade the management of tax authorities to achieve the purpose of tax evasion behavior: the other is an objective leakage of leakage of households, it is a kind of unconscious indirect steal Tax evasion behavior, due to the legal concept of the operators is not strong, combined with the tax authorities tax law did not promptly in place of publicity, they do not have the potential to take the initiative to pay tax awareness, that their business until the tax authorities found the tax registration certificate and then re-submit tax re-payment No later. In other words, managers do not have the psychology of tax evasion, but invisible has constituted a behavior to evade state taxes.