近几年来,我们在对三资企业的税收大检查中,发现偷漏面都达85％以上,偷漏税的手法主要有: 1、通过往来帐偷漏税款。1988年汇算清缴时,发现×××公司自1986年开始,就接受某医学院标本厂教学挂图的订货,又委托广州一家印刷厂印制,总共销售90万张,销售收入记在往来帐户卜,只工商统一税一项就偷漏36,039元。 In the past few years, we found in tax inspections of foreign-invested enterprises that more than 85% of the enterprises have stolen the leaks. The major ways to evade taxes are as follows: 1. Taxes are evaded through current accounts. When it was settled in 1988, it was found that ××× Company had ordered the teaching wall chart of a specimen factory of a medical college since 1986, and commissioned a printing factory in Guangzhou to sell a total of 900,000 pieces of paper. Account BU, only a single tax on business stole 36,039 yuan.