有一占地面积不到10平方米、只有2人的某建材经营店,一年之内竟少报营业收入38万余元,偷漏税万余元,实纳税款只占应纳税款的9.8%。诸如此类“小店大生意”的纳税户,因店小,常给人们一种“小本经营、收入少、利润薄”的错觉,而忽视其税收管理和检查。但事实上,某些小店,尤其是某些经营水泥、钢材、木材等大宗商品和销售工业原材料、配件的私营、个体、“假集体”等纳税户,他们往往采取“货不进店、钱不入帐”的方式,结果是“店小、本大、收入高、利润厚,而纳税不足”。这类纳税户往往偷税漏税数额较大,影响极 One covers an area of ​​less than 10 square meters, only 2 people of a building materials store, within a year actually underreported operating income of 38 million yuan, tax evade more than 10,000 yuan, the actual tax only accounts for 9.8% . Taxpayers such as the “big shop business” often give people the illusion of “small business, low income, low profit” because of the small shop, neglecting their tax management and inspection. However, in fact, some small shops, especially those engaged in the sale of bulk raw materials such as cement, steel and timber, and private parts, individuals and “fake collectives” that sell industrial raw materials and spare parts, often adopt the principle of “ Not credited ”approach, the result is“ small shop, big, high income, thick profits, and lack of tax. ” Taxpayers often tax evasion tax a larger amount, the impact of extreme