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中法两国在会计环境上有很多相似之处,但两国税收情况却有较大差异。据报道,目前我国国有企业偷税逃税面为50%,乡镇企业偷税逃税面为60%,城乡个体工商户和私营企业偷税逃税面为80%,外商投资企业和外国企业偷税逃税面为60%,个体偷税逃税面在90%以上。与我国严重的偷税逃税现象形成强烈对比的是法国偷税逃税比例被控制在5%以下。在中法相似的会计环境基础上,我们有必要对中法差异进行分析,借鉴其成功经验,以抑制我国偷逃税现象发生。
China and France have many similarities in the accounting environment, but the tax situation in the two countries is quite different. According to reports, the tax evasion and tax evasion by state-owned enterprises in our country is 50%, tax evasion by township and village enterprises is 60%, tax evasion by individual industrial and commercial households and private enterprises in urban and rural areas is 80%, tax evasion by foreign-invested enterprises and foreign enterprises is 60% Individual tax evasion tax at 90%. In sharp contrast to the serious tax evasion in China, the proportion of tax evasion and tax evasion in France is controlled below 5%. Based on the similar accounting environment in China and France, we need to analyze the differences between China and France and draw lessons from their successful experiences to restrain the phenomenon of tax evasion in our country.