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“三来一补”企业逃税、避税的主要方式大致有以下几种:1、通过不断换牌设厂连续享受3年减免税;2、通过少结汇逃避税负;3、匿报工缴费收入;4、利用我方管理上的漏洞逃避税负。我们应改进“三来一补”企业的税收政策,以有效防止其逃避税:一是改进3年免税的作法;二是改革我方只出租土地或厂房的企业按结汇额征税的办法;三是加强工缴费的计算管理;四是加强征收管理。
“Three to fill ” Enterprise tax evasion, the main ways to avoid the tax are generally the following: 1, continuously changing the brand to set up factories to enjoy 3 consecutive years of tax relief; 2, through less foreign exchange to evade the tax burden; 3, Payment income; 4, the use of our management loopholes to evade the tax burden. We should improve the tax policy of “three, one and make up” enterprises so as to effectively prevent them from evading taxation: one is to improve the tax exemption for three years; the other is to reform enterprises that lease only their land or factories to tax their exchange rates Third, strengthen the calculation and management of labor payment; Fourth, strengthen the collection and management.