伴随着城市建设的日益改善,基础建设得到快速发展,市容市貌有了较然而改观,也迎来了建筑安装业雨后春笋般的崛起。建安业作为地方税收的重要来源之一,与地方经济发展密切相关。如何加强管理,使其经济效益和国家税收同步增长,已成为当前地税部门亟待解决的问题。日前,淅川县地税局对该县53家建安企业进行了检查,发现不同程度地存在偷逃税现象,并查处地方各税32万元。检查中,发现其偷逃手段有六种: 收入长期挂帐。即:故意将工程结算营业收入长期挂在“应收帐款”、“其他应付款”等帐户,以少缴营业税和企业所得税。 虚列成本费用。即:加大物资材料耗费,虚列成本和费用,减少利润,偷逃企业所得税。 违规使用发票。即:不按规定使用填开建安业专用发票,也没经地税机关圆票,而用内部收歉收据作为记帐凭据,甚至白条入帐,形成帐外循环,偷逃税款。 没有履行义务。即:包工头、经纪人及技术人员瞒报个人收入,不履行纳税义务或是总承包人不履行代扣代缴义务,造成税款没有源泉控管保障。 故意误解税法。即:只对施工费及劳务收入部分申报纳税,而对基建单位供应的原材料及其他物资计价纳入收入核算,以达到偷逃目的。 属地界限不清。即:由于地区间经济发展不均衡,税收政策的执行存在着一定程度的差异,造成跨地? With the improvement of urban construction, the rapid development of infrastructure construction has brought about a change in the appearance of the cityscape and the rise of the construction and installation industry. Jian’an industry as one of the important sources of local tax revenue is closely related to the development of local economy. How to strengthen management so that its economic benefits and state tax revenue grow in a timely manner has become an issue to be solved immediately by the local taxation departments. Recently, Xichuan County Local Taxation Bureau of 53 Jian’an County enterprises were inspected found that to varying degrees exist the phenomenon of tax evasion, and investigate and deal with local taxes 320,000 yuan. Inspection, found that there are six means of escape: income long-term accounts. Namely: the project settlement business revenue for a long time hanging in the “accounts receivable”, “other payables” and other accounts, to pay less business tax and corporate income tax. Virtual cost of the cost. Namely: to increase material and materials costs, costs and costs of the virtual column to reduce profits and evade corporate income tax. Illegal use of invoices. That is: do not use the required to fill in the construction industry-specific invoices, nor by the local tax authorities round-robin, and with the receipt of internal receipts as a voucher for accounting, and even white stripes accounted for the formation of off-balance sheet, tax evasion. Did not fulfill their obligations. That is, contractors, brokers and technical staff to conceal personal income, failure to fulfill their tax obligations or the general contractor does not fulfill the withholding obligations, resulting in no source of tax control security. Intentionally misunderstood tax law. That is: only part of the construction costs and labor income tax declaration, while the supply of raw materials and other infrastructure units included in the income calculation, in order to achieve the purpose of the escape. Territorial boundaries unclear. That is, due to the imbalanced economic development among different regions, there is a certain degree of discrepancy in the implementation of tax policies, resulting in cross-border?