中外合资经营企业和合作经营企业(下称合营企业)是改革开放的产物,十多年来,对我国吸引外资,促进国内经济建设,发挥了积极作用。总的来讲,大多数合营企业是遵守我国的法律、法规和会计制度的。但也有一些合营企业存在不少问题,需要引起我们的重视。一、违反国家税法,逃避税收征管。 1991年我们对深圳市3O家中外合营企业进行了审计调查,其中有53％以上的户避税和偷税,主要手段有: (一)利用我国优惠政策避税。目前我国对合营企业前五年的盈利实行“二免三减”。有一些合营企业利用这一政策,在减免税期内有盈利,但减免税期限结束或将近结束时,马上变成了亏损或只有微利。如 Sino-foreign equity joint ventures and cooperative ventures (hereinafter referred to as joint ventures) are the product of reform and opening up. Over the past decade, they have played an active role in attracting foreign investment and promoting domestic economic development in our country. In general, most joint ventures comply with our laws, regulations and accounting systems. However, there are also some joint ventures that have many problems that need our attention. First, in violation of the state tax law, to evade tax collection. In 1991, we conducted an audit investigation on 30 foreign-invested joint ventures in Shenzhen. Among them, over 53% of the households were tax evaded and tax evasion. The main measures are as follows: (1) Avoiding taxes by using our preferential policies. At present, China implements “two exemptions and three reductions” on the profits of the joint ventures in the first five years. Some joint ventures make use of this policy to make profits during the tax deduction and exemption period, but immediately or near the end of the tax reduction and exemption period, they immediately become loss-making or only meager profits. Such as