偷税漏税.pptx

偷税漏税.pptx企业偷税漏税手段及其防范
【摘要】税收是国家财政收入的主要来源，也是国家调控经济的重要杠杆。良好的纳税
环境，诚信的纳税意识，健全的纳税体系是全面建设小康社会的重要保障。因此 依法纳税 是每个公民应尽的义务，是每个企业应尽的责任。

本文结合偷漏税的定义及法律依据，阐述了偷漏税的具体手段，就我国偷漏税的现状引 申出在防范过程中应注意的一些重要问题，然后就这些现存问题，对如何防范偷漏税发表了 一些浅见。
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【关键词】偷漏税 识别 防范
Enterprise tax evasion means and its prevention
【Abstract】Tax revenue is the main source of national finance income, also is the
important lever of regulating national economy. Good tax environment ，the integrity of the consciousness of paying tax ， and perfecting tax system is the comprehensive construction well-off society's important guarantee. Therefore, lawfully pay taxes is the obligation of every citizen and each of the responsibility of enterprises.
In this paper the definition of tax evasion and legal basis, elaborated the specific means of tax evasion, tax evasion with respect to our country current situation arising out of in the prevention of the process should pay attention to some important issues .Then these existing problems, on how to prevent tax evasion has published some superficial view.
【Key Words】tax dodging
distinguish from
keep away
目 录
1、 引言............................................................ 1
2、偷漏税行为的定义及法律责任....................................... 1
我国税收的法律依据........................................... 1
偷漏税行为的定义............................................. 1
偷漏税行为的法律责任......................................... 1
3、企业偷漏税的原因................................................. 2
会计人员的业务能力和职业操守................................. 2
企业追求高利润的目的和侥幸的心理............................. 2
对偷漏税行为的处罚力度....................................... 2
税收征管体系不健全........................................... 2
4、 企业偷漏税的主要手段............................................ 3
在成本费用核算方面造假....................................... 3
在收入方面造假............................................... 3
在资产方面作假............................................... 4
在负债方面作假...............................