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目前,三门峡市湖滨区国税局组织人员对辖区内销售额、增值税税负变动异常企业,尤其是增值税税负在0.5％以下的商业批发企业,增值税税负在1％以下的商业零售企业,长达一年没有上交增值税的企业进行了专题检查,并对其偷税手段及原因进行了调查与分析。 一、纳税人偷税的主要手段 (一)企业隐匿,瞒报计税销售额,如:价外费用的应税收入不申报,预收帐款长期(一年以上)挂帐,货物早巳转移给购货方、以没开票为由不结转销售。以物易物不反映销售而只办理存货之间转收帐,以物进来的进项税金已从销项税金中抵扣,销出去的易物不计销售,部分资金帐外循环,购销不入帐,隐匿收入。或只见大量的凭证上记录现金减少,银行存款增加,而销售收入却反映不多,还有以借、还私人款项隐匿现金实现的销售收入,瞒报销售额少缴增值税。
Currently, the Organization Department of Sanmenxia City, Hubin District, the IRS organization of sales within the jurisdiction of the abnormal changes in VAT tax companies, especially the VAT tax burden of less than 0.5% of commercial wholesale enterprises, VAT less than 1% of commercial retail sales Enterprises, enterprises that have not paid VAT for one year conducted a special inspection and conducted investigations and analysis on the means and causes of tax evasion. First, the taxpayers the main means of tax evasion (A) hide the enterprise, concealed tax sales, such as: non-tariff taxable income does not apply for long-term (more than one year) accounts receivable, the goods have been transferred to Purchaser, to not invoice sales not carried over. To barter does not reflect the sale and only for the transfer of inventory between the inventory, the input tax into the goods have been deductible from the sales tax, sold out of the barters excluding sales, part of the funds off-balance sheet, not buying and selling accounts , Hidden income. Or saw a large number of vouchers recorded on the reduction of cash, bank deposits increased, while sales have reflected little, but also by borrowing, private money hidden cash sales revenue, concealment of sales less VAT.