浅议企业偷漏营业税及对策文／萧允岐图／兴国企业营业税是根据《营业税暂行条例》第四条的规定，企业应按照当期营业额和规定的税率计算应交纳的营业税及时上交。但是，在新税制实施过程中，有些企业趁新税制改革之机，在应交营业税额上做手脚，偷漏营业税。根据大量的审... A brief discussion on the business leakage of business tax and the countermeasures of the business tax is based on the provisions of Article 4 of the “Provisional Regulations on Business Tax”. Enterprises should submit the business tax payable in accordance with the current turnover and the prescribed tax rate in a timely manner. However, during the implementation of the new taxation system, some enterprises have adopted new taxation system reforms, and have used their hands on business tax revenues to divulge sales tax. According to a large number of trials...