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党的十一届三中全会以来,个体经济、私营经济不断发展壮大.截止1989年底,山西省阳泉市个体工商业户已达12908户,私营企业13户.这对发展社会生产力,繁荣社会主义商品经济,广开就业门路,方便人民生活,增加财政收入等起到了积极作用.但是,由于个体经济和私营企业具有两重性,个体户中非法经营、偷税漏税十分普遍.1989年8月至10月,阳泉市各级税务部门对个体工商业户和私营企业的税收进行了检查整顿,组织8265户个体户进行了自查,占应自查户数的71%,自查漏税额达9524万元,自查漏税万元以上的4户,漏税额达10万元;对4101户个体工商业户进行了重点检查,查处了一些数额较大的偷漏税案件,查出偷漏税额83.38万元,查出偷漏税万元以上的1户,偷漏税额达2万元.上述自查和被查的个体户偷漏税额共190.62万元,占1988年个体工商税收699.9万元的27%.税务部门在检查中发现,个体户偷税漏税手法很多,归纳起来大致有以下10种.
Since the Third Plenary Session of the 11th Central Committee of the Party, the individual economy and the private economy continue to grow and develop. As of the end of 1989, the number of individual industrial and commercial households in Yangquan City of Shanxi Province had reached 12,908 and that of private-owned enterprises was 13. This is of great significance to the development of social productive forces and the prosperity of socialist merchandise Economy, widening employment opportunities, facilitating people’s lives and increasing financial revenue, etc. However, tax evasion and tax evasion are very common due to the dual nature of individual economy and private enterprises, and illegal business operation among self-employed individuals. From August to October 1989, Yangquan Tax departments at all levels of the city conducted inspections and checks on the tax revenue of individual industrial and commercial households and private enterprises, organized self-examination of 8265 self-inspection households, accounting for 71% of the self-checking households, self-inspection tax revenue of 95.24 million yuan, 4 households of more than 10,000 yuan, the amount of tax evaded amounted to 100,000 yuan; 4101 individual industrial and commercial households conducted a key inspection, investigating some of the larger cases of tax evasion and found that the amount of 838,800 yuan of tax evasion was found to evade taxes of 10,000,000 Yuan or more, the amount of tax evasion of 20,000 yuan. The self-examination and investigation of the individual tax evasion 1906200 yuan, accounting for individual industrial and commercial tax revenue of 6799000 yuan in 27% of the tax department in the inspection found that, A Many households tax evasion practices, summed up to the following 10 kinds.