账外偷税及检查方法

• 出 处: 时代财会
• 发表日期: 2001年06期
• 关键词: 财务资料 收入项目 销售收入 应税劳务 价外 销售款 评估人员 评估资料 内部工作 申报资料

一、账外偷税的表现 账外偷税，是指纳税人的各项应税收入未在账面上反映，而是采取体外循环，以达到偷逃国家税款的目的。账外偷税一般体现在销售环节，采用少记、不记销售收入的方法偷逃税款。其具体表现为： 1、收入不全额入账，只记货物或应税劳务的售价，不记价外收取的各

First, the performance of the book tax evasion Account tax evasion, refers to the taxpayer’s taxable income is not reflected in the book, but to take extracorporeal circulation, so as to achieve the purpose of evading state taxes. Off-book tax evasion is generally reflected in the sales cycle, the use of less recorded, do not remember the sales revenue tax evasion. The specific performance is: 1, income is not accounted for in full, just remember the price of goods or taxable services, do not record the price charged