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少报销售额是不法企业偷逃增值税的常用方式,由于工业企业会计核算与其他类型企业存在明显差异,其通过掩饰销售额以偷逃增值税的账务处理方式也不同于其他类型企业。一、工业企业掩饰销售额方法种种少报销售额是一般纳税人和小规模纳税人偷逃增值税的常用方式。在影响销售额的
Underreporting sales is a common way for unscrupulous companies to evade VAT. As there are obvious differences between industrial enterprises’ accounting and other types of enterprises, their accounting treatment by evading sales tax to evade value-added tax is also different from that of other types of enterprises. First, the method of covering up sales of industrial enterprises All kinds of underreporting sales taxpayers and small-scale taxpayers stealing value-added tax is a common way. In the impact of sales