“避税”耶 “偷税”耶

• 作 者: 张士江
• 出 处: 中国税务
• 发表日期: 2001年01期
• 关键词: 增值税应税劳务 税收法律 税收立法 税收制度 税收负担 利润最大化 现代企业制度 收入转移 市场经济行为 市场经济体制

就象偷书不谓窃一样，当前在一些纳税人中，偷税也不言“偷”，而美其名为“避”，还打着“此乃社会主义市场经济行为”的旗帜。或将增值税应税劳务与营业税应税劳务混为一谈，降低纳税额；或通过关联企业转移利润，假亏损实盈利；或将高税率产品的销售收入转移到低税率产品上?

It is just like stealing a book. In some taxpayers, tax evasion does not mean “stealing” at the present time, but is also called “avoiding” its name and also bears the banner of “this is an act of socialist market economy.” Or VAT taxable services and business tax taxable labor confused, reducing the amount of tax; or through the transfer of profits associated companies, false losses real profit; or sales of high-tax product sales to low-tax products?