搞好反避税防范“零利润”

• 作 者: 曲放 刘晓东
• 出 处: 中国税务
• 发表日期: 2000年01期
• 关键词: 反避税 信息失真现象 纳税申报 征管改革 资金体外循环 账外账 会计核算 销售收入 企业会计 转让定价

当前,纳税人应申报而未申报或少申报的问题十分突出。纳税申报是建立在纳税人会计核算真实的基础上的。但目前企业会计信息失真现象颇为严重,私设小金库和账外账,资金体外循环经营,销售收入不入账等屡禁不止。征管改革后,征、管、查三分离,取消了专管员管户制度,缺少了纳?..

At present, the issue that taxpayers should declare but do not declare or make fewer declarations is outstanding. Tax returns are based on the real taxpayers accounting basis. However, the phenomenon of corporate accounting information distortion is quite serious, private small coffers and accounts outside the account, capital, operating card circulation, sales income is not accounted for repeatedly. After the reform of the collection and administration, the system of requisition, supervision and inspection separated and the system of specialists in custody was canceled.