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近年来,我们经常发现外商投资企业使用“白纸条”、“收款收据”、“自制收支凭据”等(简称“白条”)进行财务收支活动。这种违反财务制度和税法的行为,给国家造成了经济损失。泉州市在1989年纳税大检查中,共查处此类案件120多起,补税罚款50多万元,其主要表现形式有: 一、收入方面:在取得产品销售收入时,以“白条”、“收款收据”、“内部调拨单”等代替正式发票,收款不入帐或少入帐,瞒报营业收入,偷漏税收。如某塑料工艺有限公司1988—89年9月,以自制“发货通知单”650本,
In recent years, we often find that foreign-funded enterprises use the “white paper”, “collection receipts” and “self-made receipts and payments receipts” (“white strips” for short) for financial revenue and expenditure activities. This violation of the financial system and the tax code has caused economic losses to the country. Quanzhou tax inspection in 1989, a total of more than 120 such cases investigated and dealt with, a fine of more than 50 million tax fines, the main manifestations are: First, the income side: access to product sales revenue, the “white bar” “Receipt receipt”, “Internal Transfer Order”, etc. instead of the formal invoice, receivables not credited or less credited, concealed operating income, tax evasion. If a Plastic Technology Co., Ltd. in 1988-89 in September, with a homemade “delivery notice” 650,