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近年来,在天津市部分边缘地区,存在着较为严重的税费流失现象,给财税改革和经济发展带来消极影响。一、天津市部分边缘地区税费流失状况在调查中发现,天津市边缘地区的税费流失主要集中在以下几个方面:(一)增值税小规模纳税人。在天津市南部与河北省接壤的地区,有许多从事食品加工(如花生、瓜子、蚕豆等炒制品)、防盗门窗制作、废旧物资回收、旧设备拆除等行业的业主。这些行业一般规模小、大多是以家庭为单位,经营方式灵活,没有规范的会计账簿和完整的财务记录,在税收上一般实行定额管理。
In recent years, some of the fringe areas in Tianjin have been experiencing a serious loss of taxes and fees, adversely affecting fiscal reform and economic development. First, part of the edge of the tax and fee loss in Tianjin In the survey found that the loss of taxes and fees in the periphery of Tianjin are mainly concentrated in the following areas: (a) value-added tax small-scale taxpayers. In the area bordering Hebei Province in the southern part of Tianjin City, there are many owners engaged in food processing (such as peanuts, melon seeds, broad beans and other fried products), anti-theft doors and windows production, recycling of used materials and old equipment dismantling. Generally speaking, these industries are small-scale ones, most of which are family-based. They operate in a flexible manner and do not have standardized accounting books and complete financial records. Quotas are generally administered on tax revenue.