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一、关于偷税,漏税的问题。违反税法和国家财务制度规定,擅自把国家允许的浮动加价或议价自销产品的价差收入、技术转让收入、各种劳务收入和从联营企业分得的利润等,直接转作企业留利,不计入企业销售收入和利润总额,从中偷税、漏税的;假借集体、民政、校办、新办企业的名义,弄虚作假,骗取国家减免税照顾或延长减免税期限的;国营企业为转移收入,未经批准将盈利的车间、分厂转作新办集体企业或预算外企业,或把应由国营企业经营的盈利业务划给自办的集体单位经营,或采取压价销售产品
First, on tax evasion, tax evasion. In violation of the provisions of the tax law and the state financial system, enterprises without authorization will be allowed to directly transfer their profits to the enterprises for floating profits or negotiated prices of domestically-produced products, income from technology transfer, income from various services and profits from affiliated enterprises Including tax fraud and tax evasion on the basis of collective sales, civil affairs, school-run businesses and new business undertakings, falsifying and deceiving the state tax relief and tax exemption period or extending the tax reduction and exemption period; Approved to turn profitable workshops and branch factories into newly-run collective enterprises or extra-budgetary enterprises or to allocate profit-making businesses that should be operated by state-owned enterprises to self-running collective units or to sell products under the price