违反税收法规的合同条款无效□罗肖峰黄菊祥在税收检查中我们常常发现某些单位在签订经济合同时在涉税条款中载明应缴税收款项的承担者不承担税款的单位便以此为由不申报纳税例一某液化气公司将一层办公用房租给某广播站合同条款载明该项租金收入应缴纳的营... Contracts that violate tax laws and regulations are invalid □ Luo Shaofeng Huang Juxiang In the tax inspection  we often find that some units in the economic contract signed  in the tax provisions  set out the tax payable of the borrower  units do not bear the tax It will not declare tax on this ground  Example  a liquefied gas company will be a layer of office space leased to a radio station  terms of the contract that the rental income should be paid camp ...