以租代购：偷逃税的新动向□郑承笔者在税收检查中发现许多企、事业单位特别是中央企业在购置房屋、汽车等大宗的固定资产时，将发生的全部支出，一次或分次以“租金”的形式列入成本，即所谓“以租代购”。具体做法是虚开租金发票（有的用白条）直接列入“租赁费”提取... Rent and Purchase: A New Trend in Tax Evasion □ Zheng Chengxian In my tax inspection, the author found that when all enterprises and public institutions, especially central enterprises, purchase bulk fixed assets such as houses and automobiles, they will spend all their expenditures once or in small batches In the form of “rent” included in the cost, the so-called “rent purchasing.” The specific practice is to fake rental invoices (some with white stripes) directly included in the “rental fee” to extract ...