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商业企业的主营收入以及其它各类收入的计算是否正确,直接影响着国家税款特别是增值税及消费税能否及时足额解缴入库。但商业企业因经营上的频繁性和经营方式上的灵活性等特点,使得商业企业在偷逃国家税款时所采取的作弊手段较工业企业更为隐蔽。因此,对商业企业的纳税检查往往需要大量查核其进销原始凭证或实地稽查,才能弄清问题的来龙去脉。下面笔者就商业企业在经营活动中利用收入账目及与之相联系的账目进行偷税的手段、实例及防范措施进行剖析。一、商业企业利用收入类账目偷逃税的手段1.以受托代销为名,仅按部分金额计算缴纳营业税,故意偷逃增值税。确定企业销售行为是否属受托代销应符合以下三个条件:〈1〉受托方不得垫付资金;〈2〉有合法的购销合同;〈3〉其销售价由委托方确定。凡不同时具备上述三个条件的销售行为,就不是受托代销,应按规定计算缴纳增值税。但在税务检查中发现一些
The main business of commercial income and other types of income is calculated correctly, a direct impact on the national tax, especially value-added tax and consumption tax timely full deposit or withdrawal. However, commercial enterprises are cheated more frequently than industrial enterprises because of their frequent business operations and flexibility in operation mode. Therefore, the tax inspection of commercial enterprises often require a lot of checking their original sales receipts or field audits, in order to understand the ins and outs of the problem. The following author of commercial enterprises in the business activities of the use of income accounts and accounts linked to the tax evasion means, examples and preventive measures for analysis. First, the use of revenue-generating accounts of commercial enterprises tax evasion 1. In the name of entrusted consignment, only part of the amount calculated to pay sales tax, deliberate tax evasion. Determine whether the enterprise sales behavior entrusted consignment should meet the following three conditions: <1> the trustee shall not advance funds; <2> a legal purchase and sales contracts; <3> its sales price determined by the commission. Where do not have the above three conditions at the same time sales behavior, it is not entrusted consignment, should be calculated and pay VAT. But found in the tax inspection