论文部分内容阅读
一份统计材料表明,截止1990年10月,海门县个体工商业户已达17999户,从业人员23451人,大量个体工商业户的涌现,活跃了城乡经济,方便了人民生活.然而,人们不能不注意到这个群体中形成的偷漏税的暗流正冲击着国家税收的堤坝.从海门县1990年度个体税收专项检查中,共抽查的3115户个体工商业户情况来看,偷漏税的就有2337户,偷漏税面达75%,偷漏税款为279.42万元,最多的偷漏税户为13.06万元.大量的国家税款是通过什么渠道流失的呢?其原因及对策又是怎样?本文笔者结合海门县的现状谈几点看法.
A statistical material shows that as of October 1990, Haimen individual industrial and commercial households has reached 17,999, employing 23,451 people, the emergence of a large number of individual business households, active in urban and rural economy, convenient for people’s lives. However, people can not but pay attention Undercurrent of tax evasion to this group is impinging on the embankment of state tax revenue.From the individual tax inspection of individual in 1990 in Haimen County, a total of 3,115 individual industrial and commercial households spot checks, there are 2337 tax evasion, stealing Leakage tax surface up to 75%, tax evasion of 2,742,200 yuan, the largest number of tax evasion to 130,600 yuan. A large number of national tax is lost through what channels? The reason and countermeasure is like? In this paper, the author combines Haimen Talk about the status quo.