我们通过审计发现,不少企业故意混淆应税税种、应税项目,钻国家税收政策的空子,偷逃税款,其主要表现为: 一、混淆应税税种,税负上避重就轻。如:企业超支的招待费及个人的业务费、奖金分红、劳务报酬等应税收入开成运输、劳动或建安发票,抵账冲销,虽缴纳3-5％的营业税,却偷逃33％的企业所得税或5-45％的个人所得税。 二、混淆应税项目,税率上避高就低。这一手法主要存在于提 Through the audit, we found that many enterprises deliberately confused taxable tax items, taxable items, loopholes in national tax policies, and tax evasion. The main manifestations are as follows: First, to confound the types of taxable duties and to avoid tax risks. Such as: corporate overpayment of hospitality and personal business expenses, bonuses bonus, labor remuneration and other taxable income into transport, labor or construction invoices, offsetting offsets, although the payment of 3-5% sales tax, but evaded 33% of the Corporate income tax or personal income tax of 5-45%. Second, to confuse taxable items, the tax rate to avoid high on the low. This approach mainly exists in mentioning