企业偷漏税手段及其防范

学校代码：****** 学号：高职

湖北国土资源职业学院

毕业论文

论文题目(企业偷漏税手段及其防范)

******

专业：工商企业管理

指导老师：

二零一一年六月

A Thesis Submitted to Jubilant and Resource Vocational

College for Diploma

Thesis Title(Corporate tax evasion methods and

Prevention)

Candidate:Hao Yu Ting

Hubei Land and Resource Vocational College Jingzhou, Hubei 434000 P. R. China

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论文作者（签字）：郝育廷

签字日期：年月日

论文题目

企业偷漏税手段及其防范

姓名:郝育廷指导老师：

摘要

我国每年税款流失近1000亿，占年税收总额的四分之一，国家财政收入因此而减少五分之一。要控制税款的大量流失，就必须对偷漏税行为的特点进行分析，才能对症下药，将偷税、漏税、所流失的税款征收上来，增加国家的财政收入，逐步消灭财政赤字。税收支撑着政府的正常运转，依法纳税是公民应尽的义务。我国每年税款流失近1000亿，占年税收总额的四分之一，国家财政收入因此而减少五分之一。要控制税款的大量流失，就必须对偷漏税行为的特点进行分析，才能对症下药，将偷税、漏税、所流失的税款征收上来，增加国家的财政收入，逐步消灭财政赤字。本文认为为了维护国家的权力与利益，应该加大对企业偷漏税行为的防范工作。在详细的分析了企业偷漏税的手段之后，本文提出了自己的一些相关建议，认为针对企业偷漏税的种种成因，国家则应该出台一些防范政策，如加强税法宣传，提高纳税意识等。在对企业偷漏税行为进行识别的基础上，进行国家与税务机关的双重防范工作。只有这样，才能改变企业偷漏税现象泛滥的现状，维护国家的经济基础。

Thesis Title

Corporate tax evasion and prevention measures

Diploma Candidate:Hao Yu Ting

ABSTRACT

Tax loss of nearly 100 billion annually, accounting for a quarter of total tax revenue, state revenue be reduced by one fifth.To control a large number of tax loss, we must analyze the characteristics of tax evasion, can address the problem, the tax evasion, tax collection by the loss of up to increase the country's fiscal income, and gradually eliminate the fiscal deficit.Tax support the normal operation of the government, tax law is the obligation of citizens.Tax loss of nearly 100 billion annually, accounting for a quarter of total tax revenue, state revenue be reduced by one fifth.To control a large number of tax loss, we must analyze the characteristics of tax evasion, can address the problem, the tax evasion, tax collection by the loss of up to increase the country's fiscal income, and gradually eliminate the fiscal deficit.This paper argues that in order to maintain national power and interests, should increase corporate tax evasion in the preventive work.In the detailed analysis of the means of tax evasion after the enterprise, this paper presents some of his suggestions that the various causes of tax evasion for the enterprise, the state introduced a number of prevention policies should be, such as strengthening tax advocacy, tax awareness.Corporate tax evasion on the basis of identification, the state and tax authorities to prevent double work.The only way to change the status of the proliferation of corporate tax evasion phenomenon, safeguard the country's economic base.

Key Words:Reason to prevent tax evasion