税收违法行为

税收违法行为是税收流失的法律表现。

Tax illegal act is the legal manifestation of tax loss .

坚持依法征税，依法处罚税收违法行为；

Levy taxes and punish actions which violate tax regulations according to the law ;

偷税犯罪与一般税收违法行为的交融性；

The blending character of crime of evading taxes with general violations against tax law ;

纳税人的税收违法行为信息不属于保密信息范围。

The information about taxpayers'unlawful conducts relating to taxes does not fall into the scope of confidential information .

第三部分是涉税错弊案例分析，就涉及所得税、营业税和增值税等的7个案例，重点分析了针对不同税收违法行为的稽查方法和行政处理意见。

We analyze 7 cases about the wrong and the fraudulent practices related to the taxes in Chapter Three .

采用前款所述的形式，检举税收违法行为的单位、个人称检举人；

Entities and individuals reporting tax-related violations in any of the forms as stated in the preceding paragraph are referred to as informants ;

通过税务稽查查处税收违法行为，可以达到震慑违法犯罪分子，维护正常的税收秩序，促进依法纳税，保障国家财政收入的目的。

By tax inspectors investigate tax violation , we can deter criminals , maintain normal order of taxation , promote tax compliance and protect the national fiscal revenue .

下级税务机关发现上级税务机关的税收违法行为，应当向上级税务机关或者有关部门报告。

Tax authorities at a lower level shall report to tax authorities at a higher level or relevant department upon discovering any violation of tax law by tax authorities at a higher level .

解决的办法需综合治理，但完善收入所得税制度，加强征管力度，严惩在税收方面的违法犯罪行为是当务之急。

Synthesis governance is a solving measure , but the urgent affairs are perfecting income tax system , strengthening taxation , throw the book at criminal .

税务部门提供优质的纳税服务不仅是其基本的职责和义务，而且优质的纳税服务对于提高纳税遵从度，降低税收成本，减少税收违法行为对经济的扭曲，降低社会成本都具有重要作用。

It is an essential function and obligation for taxation department to provide high quality taxpaying service , which plays an important role on enhancing taxpaying obedience , decreasing tax revenue cost , reducing distortion of revenue illegality on economy and decreasing social cost .

对《税收征管法》规定的税收违法行为与《刑法》规定的税收犯罪行为在某些方面可进行统一，尽量做到衔接和协调一致。

Some works of coordination and unification can be done concerning tax transgression in Law of Revenue Collection Administration and revenue crime in Penal Code .