偷漏增值税手法剖析李清亮我们在审计中发现一些企业偷漏增值税，其手法是：一、“以物易物”不开发票，不计销售审计中发现，甲公司Ａ型号钢材没有购进而发生销售，数量结存负数１３９吨，金额结存负数５０万元；Ｂ型号钢材结存数量８８吨，结存金额２６万元，长期挂帐，... Leakage of value-added tax practices analysis Li Qingliang We found in the audit some companies evade value-added tax, its approach is: First, “barter” does not open invoices, excluding sales audit found, A company did not buy steel and Sales occurred, the number of negative balance 139 tons, the amount of deposit negative 500,000 yuan; B model number of 88 tons of steel balance, balance 260,000 yuan, long-term account, ...