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一、税收虚收的演化和形式 税收虚收是税收虚假性收入的简称。税收收入的虚假性和真实性问题是指税收收入是否严格按照税收有关法规、政策取得税收收入。如果税收收入是严格按照税收法规、政策,依法治税、依率计征取得的,那么这种收入就是真实的。反之,则是虚假的税收收入,出就是税收虚收。 税收虚收并不是现在才出现的。在传统计划经济体制下,由于统购包销制度,在工商之间缺乏明确的权责关系,使品种不合格、品种不对路的商品由生产单位转移到商业部门,当商业部门向生产部门交付货款后,生产部门上缴了税
First, the evolution of tax revenue and the form of tax revenue Fraudulent income tax false income for short. False and authentic tax revenue question is whether the tax revenue in strict accordance with tax laws and regulations, policies and obtain tax revenue. If the tax revenue is strictly in accordance with tax laws and regulations, policies, according to the law, according to the tax rate obtained, then this income is real. On the contrary, it is a false tax revenue, the tax revenue is false. Tax revenue is not false now appears. Under the traditional planned economic system, due to the underwriting system under the state procurement system, there is a lack of clear power and responsibility relations between the industrial and commercial departments so that varieties with different types of products are not transferred from the production units to the commercial departments. When the commercial departments pay the production departments , The production department turned over the tax