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据益阳市审计部门审计发现,当前税款流失现象比较严重,主要流失形式有六:(一)变换科目不纳税。变换科目是指财务人员在记账时,有意把应纳税的收入不记入相应的会计科目,而记入免税的会计科目,逃过税收稽查。我市一家银行1993年收入一笔海南某实业开发公司的贷款利息52.54万元,计入到“其他金融企业往来利息收入”科目,从而逃纳各税2.9万元。(二)转移利润少纳税。这是纳税人常用的一种逃税手法。一银行房地产信贷部1994年实际实现利润30万元,但在办理年终决算时,以一纸凭证,虚列营业费用——房屋租赁费26万元,再将这笔钱假借
According to Yiyang audit department audit found that the current tax losses more serious, the main form of loss of six: (A) change subjects do not pay taxes. Change subjects refers to the financial staff in the accounting, the intention of the taxable income is not credited to the appropriate accounting subjects, and credited to tax-free accounting subjects, escaped tax inspection. In 1993, a bank in our city reaped a loan interest of 525,400 yuan from an industrial development company in Hainan, which was credited to the subject of “interest income from other financial enterprises” so as to escape the taxes of 29,000 yuan. (B) the transfer of profits less tax. This is a commonly used method of tax evasion by taxpayers. A real estate credit bank real profit of 300,000 yuan in 1994, but in the year-end final accounts, with a paper voucher, virtual column operating expenses - 260,000 yuan rental fee, then the money to borrow