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1994平以来,我们对濮阳黎明制粉有限公司避税问题进行了长达三年多的调查、审计、调整粤一系列工作,但由于种种原因和问题,至今未能圆满结案。其中存在的问题和原因应引起我们深思和重视。 一、操作中存在的田难和问题: 1、海关对部分农产品出口没有最低限价,企业在出口报关价格上随意性大,造成税务部门工作被动。黎明制粉有限公司94年4月第一次出口报关价格为每吨91美元,95年12月,报关出口价格为每吨200美元,一年间每吨上涨109美元,而96年12月报关出口价格每吨120美元,一年间每吨又下降80美元。报关价格的升降均由企业由行控制,税务机关也无法干涉,这样就造成其利润的计算调整困难。 2、我国在台湾地区无商务机构,致使税务部门对台湾的有关信息无法掌握。黎明公司的产品在台湾销售价格约合每吨6000元人民币,而此价格也只能凭当事人口头介绍,具体准确的官方价格无从知晓。口头介绍信息的真实性无法确定,也无法作为调整利润的法定依据,造成调整工作的困难。
Since 1994, we conducted a long-term investigation of the tax avoidance of Puyang Liming Milling Co., Ltd. for more than three years and audited and adjusted a series of work in Guangdong. However, due to various reasons and problems, we have not yet successfully concluded the case. The existing problems and reasons should arouse our consideration and attention. I. Difficult fields and problems in operation: 1. There is no minimum price for the export of some agricultural products by the customs. Enterprises are arbitrarily large in the export declaration price, resulting in the passive work of the tax department. Liming Milling Co., Ltd. in April 1994 for the first time the export declaration price of 91 US dollars per ton, in December 1995, the declaration of export price of 200 US dollars per ton, one year, up 109 US dollars per ton, while in December 1996 declaration of exports The price of 120 US dollars per ton, another one-year drop of 80 US dollars per ton. The rise and fall of the declaration prices are controlled by the firms and the tax authorities can not interfere with them, thus causing the calculation and adjustment of their profits to be difficult. 2. My country has no commercial establishment in Taiwan, which has caused the tax department to fail to grasp the relevant information about Taiwan. Liming company’s products in Taiwan sales price of about 6,000 yuan per ton, and the price can only be verbally introduced by the parties, the exact exact official price is unknown. Verbal introduction of the authenticity of the information can not be determined, nor as a statutory basis for the adjustment of profits, resulting in difficulties in adjusting the work.