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在福州市今年“三资企业”所得税汇算清交工作中,某些“两头在外”的合资企业避税问题比较突出。这些企业中的外方利用其在企业中的经营管理权,以高于一般企业的交易价格,向我合资企业输入原料,又以低于一般企业的售价在外销售产品。在查帐中我们发现,企业的产品出口销售成本竟比产品出口销售收入高得多!企业生产的产品出口量越大,企业不仅无利可图,而且亏空越大。例如,福建某鞋业公司1989年度自报利润亏损16万元,
In Fuzhou this year, “foreign-funded enterprises” income tax settlement work, some “two heads out” joint ventures more prominent problem of tax avoidance. The foreign parties in these enterprises use their management power in the enterprise to import raw materials into the joint venture at a price higher than that of ordinary enterprises and sell the products at a price lower than that of ordinary enterprises. In the audit we found that the cost of export sales of enterprises is much higher than the export sales of products! The greater the volume of products exported by enterprises, the more profitable the company is, and the greater the deficit. For example, a shoe company in Fujian reported a loss of 160,000 yuan in 1989,