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从1994年1月1日施行的《中华人民共和国企业所得税暂行条例》,统一了中华人民共和国境内除外资企业和外国企业以外的所有企业所得税的纳税问题。同时停止了国有企业承包企业所得税的办法,规范了企业与国家的分配关系。随着企业所得税条例的施行,对税收稽查工作提出了更高的要求,逃税和反逃税的斗争愈加激烈。笔者在审计查帐过程中,发现部分企业利用“存货”帐户大做文章,成为企业逃税的避风港。一、销货款记入库存商品明细帐贷方,隐瞒销售收入逃避所得税。如某农资公司,从1994年6月份开始,将其批发部上缴的销货款记入
From January 1, 1994, “Provisional Regulations on Enterprise Income Tax of the People’s Republic of China” unified the tax payment for all enterprise income tax except for foreign-funded enterprises and foreign enterprises in the People’s Republic of China. At the same time, the method of contracting state-owned enterprise income tax was stopped and the distribution of enterprises and countries was regulated. With the implementation of the enterprise income tax regulations, higher requirements have been set for tax inspection work, and the battle between tax evasion and anti-tax evasion has become even more fierce. During the process of auditing and checking, the author found that some enterprises make great use of the account of “Stock ” and become a safe haven for enterprises to evade taxes. First, the sales price credited to the inventory details of the goods credit, to conceal the sales revenue to evade income tax. For example, an agricultural capital company, from June 1994 onwards, will be paid to the Ministry of the wholesale sales credited to the sales