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随着社会主义市场经济的不断发展和各项改革的逐步深入,税收征管中出现了一些新问题、新矛盾,影响了征管质量,制约了财税收入的增长。一是现金交易时有发生,少数企业在购买原材料、营销产品过程中,既不做账,也不开票,直接进行现金交易。二是税源外流不断增加,以江苏省海门市为例,不少企业,由于受上海等周边地区相对宽松的纳税环境吸引和利益的驱动,在外成立关联企业并进行销售,以此瞒报、少交税收和转移利润。三是财务人员故意造假,主要表现为少数企业主指使企业
With the continuous development of the socialist market economy and the gradual deepening of various reforms, some new problems have emerged in tax collection and administration. New contradictions have affected the quality of collection and management and constrained the growth of fiscal revenue. First, cash transactions occur from time to time, a small number of businesses in the purchase of raw materials, marketing products, neither accounting nor invoicing, direct cash transactions. Second, the increase in tax revenue sources to Haimen, Jiangsu Province, for example, many companies, due to Shanghai and other surrounding areas relatively loose tax environment to attract and interest driven by the establishment of related business and sales, as concealed, less Taxes and transfer of profits. Third, deliberate fraud by financial officers mainly manifested as a small number of business owners to guide enterprises