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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 |
