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现在,外资企业企业所得税和个人所得税在财政收入中的作用越来越重要,但这两个税种的偷税逃税现象却屡屡发生,直接影响到国家的财政收入。下面,笔者通过四个案例对其进行剖析:一、对外资企业企业所得税的剖析案例一:某外资出口企业,老板让会计算一下产品的售价为多少时刚好可以保本。会计算的结果:每个产品2.5美元时,公司仅为微利。为了逃税,老板开出两张发票,一张为出口发票(税务局规定的发票),主要为做账及
Nowadays, the role of the FIEs’ income tax and personal income tax in the fiscal revenue is more and more important. However, the tax evasion and evasion of these two kinds of tax products happen frequently and directly affect the state’s fiscal revenue. The following, the author analyzes it through four cases: First, the analysis of corporate income tax of foreign-funded enterprises Case I: a foreign-funded export enterprises, the boss will be able to calculate the price of the product just how much can be guaranteed. Calculated result: The company is meager profit for every $ 2.5 per product. In order to evade taxes, the boss opened two invoices, one for export invoices (Inland Revenue Department specified invoices), mainly for the accounts and