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深圳经济特区成立后,基本建设蓬勃发展,外来建筑安装队承建(包)工程日益增多,出现了多种形式的承包责任制。外来建筑安装队大多数挂靠各个公司,以公司的名义承建或转包工程,承包的形式和层次比较复杂。他们一般没有建立财会制度,工程盈利全归包工头所有,而且,人员居住分散,流动性大,偷漏税普遍,已成为特区税收征管工作的难题之一。造成外来建安队偷漏税的主要原因是:①基建工程的承包或转包的层次多而复杂,不易
After the founding of the Shenzhen Special Economic Zone, capital construction flourished and there were more and more contractors (packages) for external construction and installation teams. Various forms of contract responsibility system have emerged. Most of the external construction and installation teams are affiliated to various companies and construct or subcontract projects in the name of the company. The form and level of contracting are complicated. They generally do not have a system of accounting and accounting and all their profits are owed to the foreman. Moreover, the scattered living resources, large liquidity and widespread tax evasion have become one of the problems in tax administration in the SAR. The main reasons for foreign tax evasion teams are as follows: ① The contracting or subcontracting of infrastructure projects is complicated and complicated, which is not easy