民營(yíng)企業(yè)逃稅的方式和管理對(duì)策
發(fā)布時(shí)間:2018-04-13 02:02
本文選題:民營(yíng)企業(yè) + 逃稅; 參考:《稅務(wù)研究》2017年08期
【摘要】:民營(yíng)企業(yè)逃稅有多頭開戶、多列支出、真假兩賬、發(fā)票造假和虛報(bào)瞞騙等模式。對(duì)此,應(yīng)該加強(qiáng)稅法宣傳,建立獎(jiǎng)懲機(jī)制,提升征管技術(shù),加強(qiáng)發(fā)票監(jiān)管,加快稅收聯(lián)網(wǎng),減輕稅收負(fù)擔(dān),引導(dǎo)樹立正確的納稅觀,調(diào)動(dòng)納稅人納稅的積極性,降低逃稅率,提高稅務(wù)控制力、信息透明度并破解民企生存困局。
[Abstract]:Private enterprise tax evasion has many accounts, many expenses, true and false two accounts, invoice fraud and false reports, and other models.In view of this, we should strengthen the propaganda of tax law, establish the mechanism of reward and punishment, improve the technology of collection and management, strengthen the supervision of invoices, speed up the tax network, lighten the tax burden, guide the establishment of a correct tax outlook, arouse the enthusiasm of taxpayers to pay taxes, and reduce the tax evasion rate.Improve tax control, information transparency and solve the plight of the survival of private enterprises.
【作者單位】: 江蘇經(jīng)貿(mào)職業(yè)技術(shù)學(xué)院;江蘇省連云港市贛榆地方稅務(wù)局;
【分類號(hào)】:D924.3
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本文編號(hào):1742413
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