本文通过普遍存在的企业逃税现象及恶果,从实际可操作层面提出多项改进措施,避免企业逃税,从而形成风清气正的局面,有利于加强企业管理,有利于促进整个社会经济快速发展。在多项改进措施中,主要从销售源头、财务入账、假票据的供销、个人卡的规范操作等方面做了探讨,也从宏观管理层面提出建议。 Based on ubiquitous corporate tax evasion and evil consequences, this paper proposes a number of improvements from the practical operational level to avoid corporate tax evasion and create a positive attitude, which is conducive to strengthening enterprise management and promoting the rapid economic development of the entire society. In a number of improvement measures, it mainly explores the sources of sale, financial accounting, the supply and marketing of fake notes and the normative operation of personal cards. It also makes suggestions from the macro-level management.