最近某资深注册会计师揭示了近年来在企业会计报表审计过程中发现的数个典型的真实涉税案例。这些案例有时涉税金额几乎相同,但由于纳税人采用的方法、手段非常特别等原因,导致企业最终的税负大相径庭,令人深省。现将部分典型案例整理后摘录如下(为便于理解将涉案金额做了调整)。 Recently, a senior CPA revealed several typical real tax-related cases discovered during the audit of corporate accounting statements in recent years. In these cases, the amount of the tax involved is sometimes the same. However, due to the special methods and means adopted by the taxpayers, the ultimate tax burden of the enterprises is quite different and is profound. Now some of the typical case after finishing excerpts as follows (for ease of understanding will be involved in the amount of adjustments made).