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假帐偷税成了困扰国家税收征管的一大顽症。假帐偷税归结到一个字 ,就是“假”字。以假业务掩盖真业务 ,以假销售掩盖真销售 ,以假收入掩盖真收入 ,以假成本掩盖真成本 ,以假支出掩盖真支出 ,以假利润掩盖真利润 ,以假数字掩盖真数字 ,以假帐簿掩盖真帐簿 ,以假报表掩盖真报表 ,是企业造假偷税的基本手段和特征。纳税人在帐上造假偷税 ,是蓄谋的偷税行为。假帐偷税不但损害国家税收 ,同时也损害会计制度和经济法规 ,扰乱社会主义市场经济秩序 ,对整个社会造成不良影响 ,损害社会主义精神文明建设。因此 ,对于假帐偷税行为 ,必须采取有力措施予以消除和防范。
False account tax evasion has become a major chronic problem that plagued the state tax administration. Fake tax boil down to one word, is the “fake” word. Fake business to cover up real business, fake sales to cover up real sales, fake income to cover up real income, fake costs to cover up true costs, fake expenses to cover up real expenses, falsified profits to cover real profits, Fake books to cover the real books, with false statements to cover the true statements, corporate fraud is the basic means and characteristics of tax evasion. Taxpayers fake tax evasion on the account, is a deliberate tax evasion. The tax evasion of false accounts not only undermines the national tax revenue but also impairs the accounting system and economic laws and regulations and disrupts the order of the socialist market economy, adversely affects the entire society and undermines the socialist spiritual civilization. Therefore, for false account tax evasion, we must take effective measures to eliminate and prevent.