对煤炭行业进行专项 检查时,笔者发现一些煤炭生产企业存在一项共同的偷税行为,就是将被逼“捐赠”给当地政府的材料物资或产品直接记入成本费用,而没有通过“营业外支出”核算,也未按规定申报纳税,如此做法既增加 When conducting a special inspection of the coal industry, the author found that there exists a common tax evasion behavior in some coal production enterprises by directly charging materials and materials or products that are forcibly “donated” to the local government without incurring the expenses of “non-operating expenses ”Accounting, nor according to the provisions of the tax declaration, this approach has increased