论文部分内容阅读
当前屡查迭生的偷漏税现象,搅乱了税收的正常秩序,影响了财政收入。从武汉市近三年的税务大检查情况来看,其特点:一是偷漏税收数额大,1986-1988年共查出偷漏税款20829万元;二是涉及面广,在1988年检查的26030户中,偷漏税收的就有13340户,偷漏面占51.25％,偷漏税为4528万元;三是偷漏税手法多端,从大检查揭露的资料来分析,可归纳为一“瞒”即瞒报销售额和利润;二“化”,即化离税负为低税负;三“钻”即钻各种税收政策空子;四“骗”,即利用各种欺诈方法偷漏税收;五“逃”,即逃避履行应办的纳税手续和纳税义务。
The current repeated investigation of the phenomenon of the tax evasion that has taken place in history has disrupted the normal order of taxes and affected the fiscal revenue. From the tax inspection in Wuhan in the recent three years, its characteristics are as follows: First, the amount of tax revenue was large. From 1986 to 1988, a total of 208.29 million yuan was found in tax evasion. Second, it involved a wide range of tax inspections in 1988 26030 households, there are 13,340 tax evasion, accounting for 51.25% of the surface leakage, tax evasion of 45.28 million yuan; Third, the tax evasion practices, from the inspection revealed that the data can be summarized as a “hide” That is, conceal the sales and profits; two “change”, that is, from the tax burden low tax burden; three “drill” that drill all kinds of tax policy loopholes; four “cheat”, that is, using various fraud methods to evade tax revenue; Five “escape”, that is to evade the fulfillment of tax procedures and tax obligations.