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自1988年10月1日开征印花税以来,一直存在着较严重的偷漏税现象,主要表现在以下几个方面:①思想认识不高,税收征管滞后。一些人认为,印花税户多面广,征税对象复杂,且税额较小,因此没有给予足够的重视。②社会宣传不够,自行申报贴花率低。印花税采取“三自”缴纳的办法,即纳税人自行计税,自行购花,自行贴花。这只适用于财务制度较健全,纳税意识较强的单位,大多数纳税人还做不到这一点。有些纳税人抱着不查归已,查出补税的侥幸心理,不照章纳税。③对合同征税,凭证不全,纳税具有很大的随机性。一些纳税人有意隐瞒合同,偷漏税款;有的则因合同太多,给征税和查稽工作带来难度。④纳税地点不明,企业借故推诿,导致税款流失。《印花税暂行条例》中仅对纳税人、纳税环节作了详细规定,而对纳税地点并无明确规定,致使一些企业在核算地与签约地不一致时常采取蒙混过关的手法,漏缴或延期缴纳印花税。⑤执法不力,变相“包税”。有的征管单位为完成税收任务,不
Since the stamp duty was imposed on October 1, 1988, there has been a serious phenomenon of tax evasion, which is mainly manifested in the following aspects: (1) The ideological understanding is not high and the tax collection and administration lags behind. Some people think that stamp duty households are wide-ranging and tax-paying targets are complex and their tax amount is relatively small. Therefore, they have not given enough attention. ② not enough social publicity, self-declaration decals rate is low. Stamp duty to take “three since” to pay the taxpayers to their own tax, buy their own flowers, self-applique. This applies only to the more sound financial system, tax awareness of the strong units, most taxpayers can not do this. Some taxpayers holding do not check back to find out the chances of a reimbursement, do not pay taxes. ③ tax on contracts, vouchers incomplete, tax has a lot of randomness. Some taxpayers intend to hide the contract and steal the tax revenue, while others may have difficulties in tax collection and tax collection due to too many contracts. ④ Location of tax is unclear, business excuse push, resulting in loss of tax. The Provisional Regulations on Stamp Duty stipulates only the taxpayers and the tax payment sections in detail but does not clearly stipulate the tax payment locations. Some enterprises often adopt the method of muddling through accounting when they differ from the place of contract. . ⑤ poor law enforcement, disguised “tax package.” Some tax collection units to complete the tax task, no