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承租柜台、场地和个体摊点经营,是近几年出现的一种较高灵活的特殊经营方式,它为搞好市场、繁荣经济,起到了一定的积极作用,但还存在许多问题和弊端,给税收征管工作带来了一些障碍。笔者就此谈点浅见。承租柜台、场点经营者的经营特征及偷税手段有如下几点:(1)分布的面很广且很零散,其偷税行为不易被发现。据调查,一般的承租户多为流动个体商贩、地下游击经营者、国营集体单位的分点经营者以及外地客商等。他们分布在不同地区、不同行业的国营、集体和个体企业中,利用国营、集体或有证个体私营企业的招牌作掩护,暗地从事经营活动,逃避税收。有的还借用出租方的执照、税务登记证和发票等,隐瞒经营,悄然偷税。(2)进货渠道多且无经
Lease desk, venue and individual stall management is a kind of higher and flexible special management mode that has emerged in recent years. It has played a positive role in promoting the market and economic prosperity, but there are still many problems and drawbacks to give Tax collection brings some obstacles. I talk about this humble opinion. Rental counters, site operators operating characteristics and means of tax evasion have the following points: (1) the distribution of the surface is very wide and fragmented, its tax evasion behavior is not easy to be found. According to the survey, most of the tenant households are mobile individual traders, underground guerrilla operators, branch operators of state-owned collective units and foreign businessmen. They are distributed among state, collective and individual enterprises in different regions and industries. They use the signs of state-owned, collective or individual private enterprises as cover to secretly engage in business activities and evade taxes. Some also borrow the lessor’s license, tax registration certificate and invoice, etc., to hide the business, quietly evade taxes. (2) purchase channels and more without