论文部分内容阅读
银行账户一旦对税务机关开放,带来的除了税收瓶颈的突破外,是否还有银行的系统性风险? 2005年年底,国家税务总局在广东佛山和山东青岛两地,各选取了一个仅有 2000来户企业的小行业进行了一个纳税测试,主要测试两个税种:增值税和所得税。“发现了很大的税收漏洞。”国家税务总局一位参加了此次抽查的工作人员向《中国新闻周刊》透露:“而且,这些漏洞是目前的征税方式很难监管和防范的。”
Once the opening of the bank account to the tax authorities, in addition to a breakthrough in tax revenue bottlenecks, there are still systemic risks of the bank? At the end of 2005, the State Administration of Taxation in Foshan, Guangdong and Qingdao, Shandong, each selected a only 2000 Small household enterprises to a small business conducted a tax test, the main test two types of taxes: value added tax and income tax. “I found a lot of tax loopholes.” A staff member from the State Administration of Taxation who participated in the spot check disclosed to China Newsweek: “And these loopholes are that the current tax collection method is very difficult to regulate and prevent.”