论文部分内容阅读
1988年底,山西省税务局对太原的外资企业及外国公司承包工程进行了一次税收、财务大检查。通过查帐、询问、调查,共查企业10户,查出有问题的企业8户,其中有偷漏税行为的6户,补税100多万元人民币。 1、少计营业额。有家中外合资酒家,1987年将服务费收入近3万多元,不计营业收入,而放在帐外,直接用于发放奖金和用于职工福利,偷漏工商统一税和所得税。该企业还采取给吃饭顾客接饭费总额回赠5％的优惠券办法拉回头客,记帐只记95％的部分,
By the end of 1988, Shanxi Provincial Taxation Bureau conducted a tax and financial inspection of the contracted projects of foreign-funded enterprises and foreign companies in Taiyuan. Through checking accounts, asking, investigation, a total of 10 enterprises surveyed found eight enterprises in question, including tax evasion of 6 households, tax more than 100 million yuan. 1, less turnover. A Sino-foreign joint venture restaurant, in 1987 the service fee income of nearly 30,000 yuan, excluding operating income, and placed in the accounts, directly for bonuses and for employee benefits, business tax and tax evasion. The company also takes a 5% coupon redemption to customers who eat the total amount of meal coupons to pull back customers, accounting only 95% of the part,