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| Author: | Zhao, Lijun Hu, Yixia |
| Title: | Some thoughts on problems about tax evasion in China (original in Chinese) |
| Journal: | Study of Finance and Economics (c)
1993 : 4, p.50-53 |
| Index terms: | TAX EVASION PROFIT CHINA |
| Language: | chi |
| Abstract: | Several factors result in tax evasion. The methods of tax eviction have close link with profit shifting. It is common the profit is shifted from enterprise paying more tax to one paying less tax. In China, tax evasion is not illegal and can not be punished by law. Forced measures could not be taken and only some relevant measures can be used to prevent tax eviction. |
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