我们在税务检查中,发现有些外资企业存在“帐外资产”。这些“帐外资产”的形成,实际是掩盖了企业实现的部分利润。这部分利润在帐面上未反映出来,既不能正确反映企业当年的财务成果,又为企业进行偷税、漏税和长期占用国家的税款提供可乘之机。 1、将购入的原材料、辅助材料、燃料、包装物、备品备件等物资,不经入库,直接列入生产成本,在月末,特别是年末,未经生产耗用的剩余部分,在帐务上未作退库处理,形成帐外资产。有的合资企业利用这些帐外资产,人为地调节利润,来达到偷税之目的。例如, In our tax inspection, we found that some foreign-funded enterprises have “non-book assets.” The formation of these “off-balance-sheet assets” actually covers part of the profit realized by the enterprise. This part of profit is not reflected in the book, which can neither correctly reflect the financial results of the enterprise, but also provide an opportunity for enterprises to evade tax evasion, tax evasion and long-term occupation of the country’s tax revenue. 1, the purchased raw materials, auxiliary materials, fuel, packaging, spare parts and other supplies, without storage, included directly in the cost of production, at the end of the month, especially the end of the year, without the remaining part of the consumption of production, in the account No refund service for the processing, the formation of an off-account assets. Some joint ventures use these off-balance-sheet assets to artificially adjust profits so as to achieve tax evasion. E.g,