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为了严肃财经纪律,维护企业和单位的合法权益,增强遵纪守法观念,现对税收、财务、物价大检查中正确处理各种经济违纪问题,提出以下政策界限: 一、关于偷税、漏税问题.依照国家税法的规定,及时足额地交纳各种税款,是各纳税单位和纳税人对国家应尽的义务.违反税法和国家财务制度规定,擅自把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;新办的集体企业,弄虚作假,免税期满另换招
In order to seriously discipline the financial sector, safeguarding the legitimate rights and interests of enterprises and units and enhancing the concept of compliance with laws and regulations, the following policy limits are correctly set forth in the inspection of tax revenue, finance and prices in a large scale: First, the issue of tax evasion and tax evasion. In accordance with the provisions of the State Tax Law, the timely and full payment of various taxes is the duty of all taxpayers and taxpayers to the state, violating the provisions of the tax law and the state financial system by arbitrarily substituting floating markup or bargain Income from technology transfer, all kinds of service income and profits distributed from affiliated enterprises directly into enterprises to retain profits, excluding sales revenue and total profits of enterprises, from which tax evasion and tax evasion are carried out; the newly-established collective enterprises resort to fraud, Tax holiday expires another trick