加强对非国有经济的税收征管

• 作 者: 沈海山 方炯敏
• 机 构: 宁波市国家税务局,宁波市国家税务局
• 出 处: 税务研究
• 发表日期: 2001年03期
• 关键词: 非国有经济 反避税工作 税务人员 税务机关 税款流失 征管模式 依法治税 优惠政策 财务管理 转让定价

一、目前非国有经济税收征管工作中存在的问题（一）综合素质不高，缺乏法制观念，给税收征管造成种种障碍一些个体私营企业财务管理不规范，财务状况不透明，甚至财务报表不实，大大增加了税收征管的难度和税收成本。有的个体私营企业把少报、隐匿收入，多转成本，非法截留和?

First, the current non-state-owned economy tax collection problems (A) the overall quality is not high, the lack of legal concept, to the tax collection and management caused a number of obstacles Some private and private enterprises financial management is not standardized, the financial situation is not transparent, or even false financial statements, Greatly increased the difficulty of tax collection and tax costs. Some private and private enterprises report less, hide their income, turn more costs, and illegally intercept?