随着人们社会文化生活水平的不断提高,娱乐行业在文化生活落后单调的大西北也骤然兴起。南于此类行业在经营上大多具有昼停夜开、经营“神秘”、礼会争议比较大、执法职能部门责令性停业整顿较频繁等特点,使税务部门在税收征管中难度增大。特别是夜间营业的音乐酒吧、茶座、夜总会、歌舞厅等存在的问题尤为突出: 一、昼停夜开,想办法偷逃税。业户白天关门不容易找到,税务机关只能晚 With the continuous improvement of people’s social and cultural life, the entertainment industry has also suddenly emerged in the northwest of monotonous cultural life. In the south, most of these trades operate daytime nights and nights, operating “mysterious”, the controversy of the ceremony is relatively large, and the law enforcement departments are required to stop the business more frequently and make the tax department more difficult to collect tax. Especially the night open music bars, cafes, nightclubs, dance halls and other problems are particularly prominent: First, the day stop at night, think of ways to evade taxes. Closed during the day is not easy to find, the tax authorities only late