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目前,在农村普遍存在一种“挂户经营”的做法。所谓“挂户经营”,就是家庭工商户或个体供销员、联合体借助城镇企业或乡镇企业的名义及其银行帐户、合同、介绍信、统一发票等经营手段,从事购销业务活动,完成款项结算等。被挂户单位向挂户经营者收取一定的手续费或管理费,收费率一般占销售额的5—7％,多的在10％以上。这种“挂户经营”实际上是一种“合伙”偷漏税收的违法行为,以致不少家庭工商户
At present, there is a widespread practice of “linking up with households” in rural areas. The so-called “peasant household management” refers to the domestic industrial and commercial household or individual salesman. The consortium engages in the business activities of purchasing and selling and finishes the settlement of accounts with the help of the name of a town enterprise or a township and village enterprise and its bank account, contract, introduction letter and unified invoice. Wait. Household units are charged by the terminal operators charge a fee or management fee, the rate of charge generally accounts for 5-7% of sales, more than 10%. This kind of “pecking order operation” is actually a kind of “partnership” to evade tax revenue offenses so that many domestic industrial and commercial households