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上海县财政局去年9——12月对550个纳税户进行了检查,发现偷漏税款在万元以上的有61户,共查补税款260万元。它们的偷漏手段,以税种分类,在工商税方面(按营业额统计),瞒报、漏报营业额的占70%;漏报商业零售环节工商税的占22%;用错税率的占2%;高税率产品按低税率产品报税以及将销售收入作应付款结算的占3%;其它占2%。在工商所得税方面(按所得额统计),瞒报销售收入
Last year, Shanghai Finance Bureau conducted a check on 550 taxpayers from September to December last year and found that there were 61 households that have evaded tax revenue of more than 10,000 yuan, checking for a total of 2.6 million yuan of tax. Their means of tax evasion are categorized by types of taxes, accounting for 70% of the sales turnover in terms of industrial and commercial taxes (by turnover), 22% of the industrial and commercial tax omissions in commercial retail sales, 2%; high-tax products at low tax rates and sales tax returns for accounts payable accounts for 3%; others account for 2%. In the industrial and commercial income tax (according to the amount of income statistics), concealed sales revenue