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财政部税务总局清查偷漏欠税的《通告》发出后,根据一些地区反映,经税务总局研究,对如下几个问题作了补充通知:一、关于检查清理偷漏税的时限问题。《通告》规定,偷漏税款从1980年1月1日查起。这条规定应该坚决执行。在清查中,如果发现1980年企业的帐册和凭证上涉及到1979年度的重大偷漏税问题,也可以一并清查。再远的年度就不要追溯了。
After the circular of the Ministry of Finance and the State Administration of Taxation on the investigation of tax evasion and tax underwriting were issued, according to the reports from some regions, the State Administration of Taxation has made supplements and notices on the following issues: I. Time limit for checking and cleaning up tax evasion. The “Circular” stipulates that the tax evasion shall be conducted on January 1, 1980. This provision should be resolutely implemented. During the inventory, if it is found that the major tax evasion tax in 1979 related to the books and vouchers of enterprises in 1980 is also covered, it can also be checked together. No further retrospective year.