在改革开放方针指引下,深圳市私营企业得到很大的发展,对促进生产,搞活经济,扩大就业,增加财政收入,起到了积极作用。税务机关贯彻执行对私营企业的税收政策,加强征收管理,做了许多工作,取得一定成绩。但是,由于私营企业发展较快,我们的征管措施一时还未相应跟上,因而也存在一些问题: 一、照实不符和照证不符现象较多。有些私营企业的营业执照内容与实际经济性质、经营方式范围不相符合。有的挂国营、集体招牌,实为私营经济。有的领取营业执照后,转让或承包他人经营。有的 Under the guidance of the principle of reform and opening up, the private-owned enterprises in Shenzhen have made great progress and played a positive role in promoting production, invigorating the economy, expanding employment and increasing financial revenue. The tax authorities carried out the taxation policies on the private-owned enterprises and strengthened their collection and management. They have done a great deal of work and achieved some success. However, due to the rapid development of private-owned enterprises, our collection and management measures have not yet kept pace with them for a while, so there are still some problems: First, there are many inconsistencies and inconsistencies in the evidence. Some private business license content and the actual nature of the economy, the scope of business does not match. Some hang state-owned, collective signs, it is the private economy. Some receive business license, the transfer or contracting others to operate. some