事业单位纳税中存在的问题我们在审计中发现，事业单位偷漏税问题较为普遍，且漏税种类多。所属税种有预算调节基金和能源交通基金、营业税、房产税等。漏税的形式主要有：（１）不提取各种税金。如事业单位预算外收入应提取“两金”，奖金的发放超过一定的额度应提取奖金... Problems in taxation of public institutions We found during the auditing that tax evasion in public institutions is more common and there are many types of tax evasion. The tax categories include budget adjustment fund and energy transportation fund, sales tax and real estate tax. The main forms of tax evasion are: (1) do not withdraw all kinds of taxes. Such as institutions extra-budgetary income should be extracted “two gold” bonus payment over a certain amount should be drawn bonus ...