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在税收稽查中发现,随着商战的日趋激烈,相当比例的商业企业受利益驱动,挖空心思在税收上打主意,不断变换手段偷逃国家税收,造成商业企业税负异常,“零申报”、“负申报”现象有增无减,国家税收不仅大量流失,而且形成新的税负不公,影响商业企业公平竞争。据调查,商业企业偷逃税
In the tax inspection, we found that with the increasingly fierce business war, a considerable proportion of commercial enterprises are driven by profits. They are daring to hit the tax industry and constantly evade tax evasion, resulting in abnormal tax burden on commercial enterprises. “Zero-declaration” and “negative Declaring ”the phenomenon unabated, not only a substantial loss of state revenue, but also the formation of a new tax burden unfair, affecting the fair competition of commercial enterprises. According to the survey, commercial enterprises evaded taxes