谈逃税避税节税问题四川省经济管理干部学院曾晓晖在我国计划经济时期，国有企业的生产经营活动服从于国家计划的安排，发生亏损，由国家弥补；盈利则上交国家，企业不承担盈亏的责任。由于当时不缴纳企业所得税，也不考虑所得税方面的问题。改革开放以来，计划经济体制转... Talk about tax evasion tax avoidance and tax issues Sichuan Provincial Economic and Management Cadre Academy Zeng Xiaohui In the period of planned economy in our country, the production and management activities of state-owned enterprises subject to the state plan arrangements, losses, made up by the state; the profits are turned over to the state, enterprises do not bear the profit and loss responsibility. Because at that time did not pay corporate income tax, do not consider the income tax issues. Since the reform and opening up, the planned economy system ...