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社会主义税收是国家财政收入的主要来源,是正确处理国家、集体、个人三者利益关系的重要手段,它调节着生产、流通、分配和消费,也是加强经济管理的重要经济杠杆。我国经济领域占主导地位的是公有制经济,因此,公有制经济单位的纳税在税收中占了主要方面。为了了解这些单位纳税的实际状况,我们会同有关部门对某市109家全民、集体所有制企业的纳税情况进行了调查分析,以图对宏观方面税收工作略见一斑。 该市共有人口120多万,大中、小型企业7968家。其中国营企业1754家,集体企业6214家。全年征收税额为7.3亿元。在调查中我们发现最突出的问题是偷、漏税情况严重。 一、偷、漏税的特点 1、企业偷、漏税情况片大、面广,具有普遍性。抽查的109家企业中,竟有93家有不同程度的偷、漏税问题,覆盖面高达85%以上。 2、偷、漏税的款额巨大,具有惊人性。93家企业偷、漏税款总额高达215万元,平均每家企业偷、漏税款2.3万多元。有一家企业竟一次偷税40多万元。 3、偷、漏所得税、增值税、营业税、奖金税的情况具有突出性。在被查出的215万多元税款中,偷、漏所得税64.4万元,占29.9%;营业税44.9万元,占20.8%;奖金税48.2万元,占22.4%;增值税25.8万元,占12%,建筑税28 3万元,占13.2%;其他3.4万元,占1.5％。 二、偷?
Socialist tax revenue is the main source of state revenue and an important means of correctly handling the interest relations among the state, the collective and the individuals. It regulates production, distribution, distribution and consumption as well as an important economic lever for economic management. The dominant economy in our country is the public-owned economy. Therefore, the tax payment of public-owned economic units accounts for the major aspects of taxation. In order to understand the actual taxpaying status of these units, we conducted a survey and analysis with the relevant departments on the taxation of 109 state-owned and collectively-owned enterprises in a certain city in order to make a clear picture of macro-level taxation work. The city has a population of more than 1.2 million, with 7,968 large, medium and small-sized enterprises. Among them, there are 1754 state-owned enterprises and 6214 collective-owned enterprises. The tax collected for the year is 730 million yuan. In the survey, we found that the most prominent problem was the stealing and the serious tax evasion. First, the characteristics of stealing, tax evasion 1, corporate stealing, tax evasion large, broad, universal. Of the 109 randomly selected enterprises, there are as many as 93 different levels of stealing and tax evasion problems with a coverage of over 85%. 2, stealing, tax evasion huge amount, with amazing. 93 enterprises stole tax losses totaled 2.15 million yuan, an average of each company stole tax evasion more than 23,000 yuan. There is actually a business tax evasion more than 40 million. 3, stealing, missing income tax, value added tax, sales tax, bonus tax situation is prominent. Among the more than 2.15 million yuan of taxes detected, the income tax of 64.4 million yuan was stealing and leaking, accounting for 29.9 percent; the sales tax was 449,000 yuan, accounting for 20.8 percent; the bonus tax was 482,000 yuan, accounting for 22.4 percent; the value-added tax was 258,000 yuan, Accounting for 12%, building tax 2830000 yuan, accounting for 13.2%; other 34000 yuan, accounting for 1.5%. Second, steal?