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税收虚假问题是当前税务部门普遍存在的一个突出问题,在近年的审计工作中经常遇到。 鉴于税收虚假问题存在的严重危害性,国家为防止税收虚假问题的产生,在法律上有多项规定用于规范税收行为。分别从税款征收违规处罚等方面进行了详细的规范,用以保证税收收入的真实完整,以《中华人民共和国税收征收管理法》为例,有以下规定: 一是征收方面。规定“任何机关、单位和个人不得违反法律、行政法规的规定,擅自作出税收开征、停征以及减税、
False taxation is a prominent issue currently prevailing in the taxation department, which is often encountered in the audit work in recent years. In view of the serious harm existing in the false taxation, the state has many provisions in law to regulate the taxation behavior in order to prevent false tax revenue from arising. Respectively, from the tax collection of non-compliance penalties and other aspects of the detailed norms to ensure that tax revenue is true and complete, “People’s Republic of China Tax Administration Law,” for example, the following provisions: First, the collection. Stipulates that "no organ, unit or individual may violate the provisions of laws and administrative regulations and arbitrarily make tax collection, suspension and tax breaks,