对加油站统一安装税控装置并实施一般纳税人税务管理,是国家税务总局统一实施的管理办法,并在实施初期对促进加油站的税收控管起到了积极作用。但随着时间的推移,一些加油站掌握了税务部门的征管习惯后,偷税方法也随之改头换面。要从根本上解决加油站管理中存在的漏洞,仅仅依靠 The unified installation of tax control devices at gas stations and the implementation of general taxpayer tax administration are the unified management practices implemented by the State Administration of Taxation and have played an active role in promoting the tax control of gas stations at the initial stage of implementation. However, with the passage of time, some gas stations have mastered the collection and management practices of the taxation department, and tax evasion methods have also been changed. To fundamentally solve the gas station management in the loopholes, just rely on