小型企业实行租赁经营,对增加企业活力,提高经济效益,特别是救活一些濒临破产倒闭的小企业,确实取得了一定成效。在商业系统内效果就更为明显。但目前在某些地方却出现了一些反常现象,有些个人承租的企业帐面营业额大幅度下降,由此造成上缴利润、营业税,所得税大幅度下降。原因是:企业实行个人租赁后,原来的会计机构解体,原有的财务管理制度对承租者失去了约束力,出租方或主管部门无法实行有效控制。企业原有的会计核算办法较为繁琐,不适应租赁经营后的新情况,承租者怕麻烦、怕浪费人力,往往少建帐,甚至不建帐,营业额、营业成本,商品流通费等全凭承租者自报,偷税漏税现象愈演愈烈。企业实行租赁经营后,可以自行招聘会计人员,这些会计人员听命于承租者,有意弄虚 The implementation of leasing by small-scale enterprises has indeed achieved certain results in increasing the vitality of enterprises and improving economic efficiency, and in particular, saving some small businesses that are on the verge of bankruptcy. The effect is even more pronounced in commercial systems. However, at present there are some anomalies in some places. Some individuals’ rented companies’ business turnover has fallen sharply. This has caused turnover profits and business taxes, and the income tax has dropped significantly. The reason is: After the enterprise implements individual leasing, the original accounting organization is dismantled, the original financial management system loses its binding force on the lessee, and the lessor or the competent authority cannot implement effective control. The original accounting methods of enterprises are more complicated, and they are not suitable for the new situation after leasing operations. Tenants are afraid of trouble and waste of manpower. They often create fewer accounts, or even create accounts, and the turnover, operating costs, commodity circulation fees, etc. Tenants report themselves that tax evasion has become increasingly fierce. After the enterprise implements the lease operation, it may recruit accounting personnel on its own. These accounting personnel obey the tenants and intend to falsify them.