近年来,税收流失出现了许多新的动向和变化。呈现出由明向暗、由浅向深发展的趋势。因此,进一步研究税收流失的对策也成了一个重要的课题。 一、当前税收流失的特点 1.违法手段隐弊性增强是当前税收违法案件的主要特点。偷税者经过与税务部门多年偷税与反偷税的较量,总结了不少偷税经验,甚至摸透了税收管理的漏洞,作案手段更加隐蔽。如偷税环节前移,设置两套帐;销售货物或工程结算以现金结算,不记收入;多个银行开户,资金体外循环不记收入;核算单位化整为零隐匿收入;通过虚假入库,把代开发票“合法化”等。 In recent years, there have been many new trends and changes in tax revenue loss. Showing a trend from clear to dark, from shallow to deep development. Therefore, further research on the countermeasures of tax loss has also become an important issue. First, the current characteristics of the loss of tax 1. Improper means of illegal enhancement is the main feature of the current illegal tax cases. After tax evasion for many years, tax evasion and anti-tax evasion have summed up many experience of tax evasion and even touched on the loopholes in tax administration. The means of committing crimes are more subtle. Such as tax evasion links move forward, set up two sets of accounts; sales of goods or settlement of the project settled in cash, do not remember revenue; multiple bank accounts, funds do not remember the income of cardiopulmonary bypass; accounting unit zero conceal revenue; The generation of invoices “legalization” and so on.