承租国合商业企业税收管征问题廖新平目前，有相当一部分承包或租赁经营国合商业企业者采取分散经营、现金进货，企业的财务监控能力被进一步削弱，增值税税金整年倒挂现象极为严重，偷逃税现象极为普遍，给税收管征带来了许多的困难。为此，如何加强承租国合商业企业一般... Currently, a considerable number of contracted or leased state-owned commercial enterprises to take decentralized management, cash purchase, corporate financial monitoring capabilities have been further weakened, the value-added tax year on top of the phenomenon is extremely serious , The phenomenon of tax evasion is extremely common and has brought many difficulties to the tax collection and administration. To this end, how to strengthen the contract state commercial enterprises in general ...