论文部分内容阅读
在1989年税收大检查中,武汉市税务局江岸分局把清理甄别假国营、假集体、假校办、假村办、假民办企业(简称“五假企业”)列为重点检查对象。初步发现有861户,其中已结案38户,查补各税及基金达110余万元。本文对此类“企业”的偷漏税问题及其对策谈一点意见。一、五假企业实质上是某些个体户的变种目前,许多企事业单位为了解决富余人员就业和简化经营管理,取得固定收入;有的也是迁就于某些人际关系,或凭借一时的税收政策优惠条件,与内部和社会上各种求业人员建立和发展了经济关系,出现了“挂羊头卖狗肉”的个体性质的经营实体。甲方坐享其成,乙方则扯大旗作虎皮。这种新的经营方式和经济互利关系,有的已经改变了原来企事业单位的经
In the tax inspection of 1989, Wuhan Branch of the Inland Revenue Department of the Wuhan Municipal Taxation Bureau classified clean-up and screening of fake state-owned enterprises, fake collectives, fake school-run offices, fake-village offices and fake and private-owned enterprises (referred to as “five fake enterprises”) as the key inspection targets. There were 861 households initially found, of which 38 have been settled, and the tax and fund levels have been checked up to 1.1 million yuan. This article talked about the issue of the “enterprise” tax evasion and its countermeasures. One or Five False Enterprises Are Variations of Some Self-employed In essence At present, many enterprises and public institutions have obtained fixed income in order to solve the problem of redundant employees’ employment and simplify operation and management. Some enterprises also migrate to certain interpersonal relationships or enjoy preferential tax policies on a temporary basis Conditions, establishing and developing economic relations with various internal and social job-seekers, and the emergence of a business entity with an individual character of “trying to get rid of dogma”. Party A enjoys its share, Party B is pulling the banner for tiger skin. This new mode of operation and economic relations of mutual benefit, and some have changed the original enterprises and institutions by the