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本文从税收环境的角度,分析其主要组成部分(企业、税收政策、税务征税机关)在做假帐中所起的作用,得出企业会计信息提供者对利益的追求是做假帐的内因,税收政策存在的主要问题是做假帐的外部客观条件即外因,内因与外因相结合,导致做假帐现象的发生,税务机关对企业的疏于管理,在一定程度上助长了做假帐行为的发生。对于做假帐的治理,文章认为要创造和谐的税收环境,以减少做假帐现象的发生,采取的措施就是消除做假帐的内因、外因,消除助长做假帐行为发生的因素。
From the perspective of tax environment, this paper analyzes the role played by the major components (enterprises, tax policies and tax collection agencies) in making false accounts, and concludes that the pursuit of profit by the providers of accounting information is the internal cause of making false accounts The main problems existing in the tax policy are the external objective conditions of making false accounts, namely, the combination of external factors, internal factors and external factors, which lead to the phenomenon of making false accounts. The neglect of management by the tax authorities to the enterprises, to a certain extent, contributes to making false accounts The occurrence of behavior. For the treatment of false accounting, the article believes that to create a harmonious tax environment to reduce the incidence of false accounting, the measure taken is to eliminate the internal and external causes of false accounting and eliminate the factors that contribute to the conduct of false accounting.