近日,笔者对行政事业单位进行纳税检查时发现,行政事业单位普遍纳税意识相对薄弱,总是想方设法规避地方税收,逃避纳税检查。行政事业单位规避营业税,主要体现在:故意混淆收费项目,将应征营业税的收费张冠李戴成不征收营业税项目;对列入不征收营业税的收费项目,擅自超过收费范围 Recently, the author of the taxpayers found that the administrative institutions, taxpayers generally aware of the awareness of the public is relatively weak, always find ways to avoid local taxes, to avoid tax inspection. Administrative institutions to avoid business tax, mainly reflected in: deliberately confuse fees, will be levied business tax charges Zhang Guan Li Dai Cheng will not levy business tax items; included in the business tax does not levy charges, unauthorized charges over the range