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一九八九年,重庆市税务局组织涉外税收干部,对全市已经开业的涉外企业进行了一次税收、财务大检查,发现企业在纳税和财务处理方面存在不少问题,主要是: 一、工商统一税 1、产品销售已实现,销售发票已开出,但由于部分货款未收到而长期挂在往来帐上,漏报销售收入或业务收入而发生漏税。如有一合资企业漏报销售收入8413元,漏税252元。 2、建筑装饰企业,没有按照工程进度按月核实申报纳税,而是按估计数申报,年度结算时出入很大。如有一家建筑装饰的中外合资企业,年度检查按工程进度核实少报收入926,446元,补交工商统一税27793元。
In 1989, the Chongqing Municipal Taxation Bureau organized foreign-related tax cadres to conduct a taxation and financial inspection of the foreign-related enterprises that have opened in the city and found that there were many problems in the taxation and financial management of the enterprises. The main problems were: Uniform tax 1, product sales have been achieved, the sales invoice has been opened, but due to the part of the payment has not been received and long-term linked to the accounts, omission of sales revenue or business income tax evasion occurred. If a joint venture omits to report sales income of 8413 yuan, tax 252 yuan. 2, building decoration enterprises, not in accordance with the progress of the project to verify the declaration and tax, but according to the estimated number of declarations, a large discrepancy during the settlement. If a building decoration Sino-foreign joint ventures, annual inspection according to the progress of the project to underestimate the revenue 926,446 yuan, 27,763 yuan to pay the uniform tax on business.