【正文】 的納稅意識(shí)，在全社會(huì)營造一個(gè)依法納稅的環(huán)境。 17 參考文獻(xiàn) ： [1]宋效中 .反偷逃稅與稅務(wù)稽查 .[M] 機(jī)械工業(yè)出版社 .2021 [2]候立新 .周斌 .納稅避稅常見問題操作手冊(cè) [M]企業(yè)管理出版社 .2021 [3]張?zhí)煊?.關(guān)于加強(qiáng)新辦商貿(mào)企業(yè)增值稅征收管理問題的通知 [M] 國稅發(fā)明 2021. [4]韓忠信 .關(guān)于增值稅專用發(fā)票有關(guān)問題的通 知 .國稅發(fā)明電﹝ 2021﹞ 150號(hào) . [5]付強(qiáng) .金稅三期工程 [M]《 中國 稅務(wù)》總第 232 期 . 18 a 您好，為你提供優(yōu)秀的畢業(yè)論文參考資料，請(qǐng)您刪除以下內(nèi)容， O(∩_∩)O 謝謝?。?！A national survey was recently launched to evaluate the eye health of Chinese children June 6, China39。s longtime executive chef embraces mapo tofu and other exotic elements for the burgerdriven menu, Liu Zhihua the age of 37, Shanghai native Lin Zhengu has bee a star as a Western cuisine chef in the Chinese metropolis, a city that has a wealth of Western restaurants. The executive chef of Blue Frog Bar and Grill, a popular burgerbased restaurant and bar chain on the Chinese mainland, Lin is the soul of the restaurant franchise39。s suggestion that a special day be marked in the year for the global practice of the stressbusting regimen, which is already a multibillion dollar industry in the United States. Modi said in the speech: Yoga is an invaluable gift of India39。在裝備先進(jìn)的征管手段的前提下．制定一套細(xì)致嚴(yán)密“ 步步設(shè)防”的規(guī)章 制度，使人“不能偷”；制定一套嚴(yán)厲的懲罰偷漏稅行為的法律、法規(guī)，使人“不敢偷”；以及經(jīng)過長期不懈的宣傳和教育，達(dá)到一種比較高度自律要求，使人“不愿偷”。另一方面，針對(duì)個(gè)體雙定戶定稅依據(jù)難以確定，核定稅款不易公正的狀況，可采取分行業(yè)、分區(qū)域核定稅款的方法。⑶、增值稅專用發(fā)票和商業(yè)普通發(fā)票統(tǒng)一使用電腦版，通過防偽稅控系統(tǒng)稽核比對(duì)，杜絕虛假、 虛開以及大頭小尾現(xiàn)象。其次，為了提高稅源管理的質(zhì)量，必須增強(qiáng)稅源管理的鋼性。⑷、收購發(fā)票監(jiān)管難度大。 ，核定稅款的主要依據(jù)難以確定。從現(xiàn)狀看，有的地方政府忽視了稅務(wù)部門作為行政執(zhí)法部門的特殊性，以行政手段代替 執(zhí)法手段，干預(yù)稅收?qǐng)?zhí)法。這些企業(yè)的所作所為嚴(yán)重影響了我國的稅收收入，污染了我國的稅收環(huán)境，抹黑了國民素質(zhì)！因此，全面分析商業(yè)企業(yè)偷稅漏稅的原因，從而從根本上杜絕偷漏稅現(xiàn)象，是我國稅收部門迫在眉睫的工作。 2021 年 8 月，某縣地稅稽查局對(duì) A 公司進(jìn)行納稅檢查時(shí)，通過盤存企業(yè)存貨，發(fā)現(xiàn)原材料 —— A 的實(shí)際庫存與賬面所反映的庫存整整短少了 10 噸，金額為 60 萬元，賬實(shí)明顯不符。⑴、小規(guī)模納稅人銷售只能使用普通發(fā)票 ,不能使用增值稅專用發(fā)票，購買貨物與一般納稅人相同，可以收取普通發(fā)票也能收增 值稅專用發(fā)票，二者收取增值稅專用發(fā)票后賬務(wù)處理不同。這種企業(yè)偷稅漏稅 的行為特點(diǎn)自然是“偷國家”。而企業(yè)所得稅為 102731232萬元，這個(gè)數(shù)字占稅收總值的%(以上數(shù)據(jù)來源國家稅務(wù)總局網(wǎng)站稅務(wù)公開欄 )，企業(yè)所得稅所 占比例如此之大，它的偷稅漏稅行為也必然會(huì)對(duì)國家和社會(huì)造成巨大影響。但是 ,稅收管理中也存在著一些問題 ,甚至 對(duì)稅收建設(shè)產(chǎn)生了一些負(fù)效應(yīng) ,一定程度上影響了稅收政 策的貫徹實(shí)施。但 由于我國現(xiàn)在正處于經(jīng)濟(jì)轉(zhuǎn)軌期，國家法制尚不健全，人們的稅收法制觀念還比較淡薄，誠信納稅的意識(shí)還遠(yuǎn)沒有得到樹立，各種偷逃稅現(xiàn)象還大量存在，稅收流失的現(xiàn)象依然十分嚴(yán)重。浙江省的遍地開花經(jīng)濟(jì)模式，以民營企業(yè)為主，到處都是個(gè)體戶和自辦工廠。⑸、企業(yè)附營、兼營收入不報(bào)稅 ⑹、帳外設(shè)帳隱瞞收入。 、減少利潤 從材料方面做文章，把一些不能計(jì)入該產(chǎn)品成本的項(xiàng)目羅列進(jìn)生產(chǎn)成本。⑴、隱瞞長期投資利潤 ⑵、長期債券投資，截留利息收入⑶、隱藏聯(lián)營投資利潤，直接轉(zhuǎn)作聯(lián)營投資⑷、出售股票收益，不作投資收益處理⑸、不計(jì)當(dāng)年債券投資利息，拖延交納所得稅 ⑹、長期投資轉(zhuǎn)作一般債權(quán)，隱瞞對(duì)外投資收益 ⑺、 債券投資只記面值，不記債券溢價(jià) ⑻、不提或少提長期投資應(yīng)計(jì)利息 發(fā) 票是指在購銷商品、提供或者接受服務(wù)以及從事其他經(jīng)營活動(dòng)中，開具、收取的收付款憑證。這些都助長了企業(yè)進(jìn)行虛假申報(bào)的念頭，給偷逃稅行為造成了一定的可乘之機(jī)。據(jù)統(tǒng)計(jì)，當(dāng)前個(gè)體商戶負(fù)擔(dān)的房租 、承包費(fèi)、管理費(fèi)、衛(wèi)生費(fèi)、水電暖等各項(xiàng)費(fèi)用高出稅款幾倍甚至十幾倍。函查在運(yùn)用過程中有很大的缺陷：一是傳遞時(shí)間長，工作效率低；二是函件往來容易丟失，影響正?；?；三是不便監(jiān)督管理，對(duì)回函率低的責(zé)任容易相互推諉。 的各項(xiàng)規(guī)定，加強(qiáng)征管查環(huán)節(jié)之間的制約和協(xié)調(diào)，增強(qiáng)稅務(wù)管理的鋼性。其次，開展發(fā)票兌獎(jiǎng)和舉報(bào)有獎(jiǎng)活動(dòng)，提高消費(fèi)者索要發(fā)票的積極性和舉報(bào)積極性。 結(jié)合實(shí)際，對(duì)小規(guī)模納稅人和個(gè)體雙定戶采取靈活的管理手段。各級(jí)稅務(wù)部門要高度重視稅收宣傳月活動(dòng)，要加強(qiáng)組織領(lǐng)導(dǎo)，精心策劃，國地稅要加強(qiáng)配合，實(shí)施資源整合，增加宣傳實(shí)效，形成強(qiáng)大的宣傳合力。s Pink Revolution, an annual campaign that seeks to raise awareness and funds for breast cancer research, the hotel recently announced. A major sponsor of the campaign for three years in a row, Conrad Macao has pledged to donate a portion of its proceeds to the fund, includ ing those collected from selling its popular bear and rubber duck merchandise, in limited pink editions. Pink is the theme for floral arrangements and decorations in the hotel in October. In addition, on Fridays that month, members of the management and staff will add something pink to their uniforms, regular s and handwritten guest cards. Breast cancer is the most prevalent type of cancer among women in Hong Kong and is also of significant concern in Macao and around the world, regardless of age, general manager Bede Barry said in a statement. The hotel has enlisted the support of a number of international and local celebrities to help drive the cause, including South Korean actor Jung Suk Won. This year, a lucky guest who stays at the hotel during the campaign and also donates money for the cause will win a necklace specially designed by Arte Madrid, a Spanish jewelry brand. Women should strive to balance quality of work and life, and have children at a young age. As a doctor I see much suffering because of this imbalance. Xiao Ying, 36, works for a large law firm. Her job means lots of travel, a heavy caseload and a large number of meetings, so her schedule is hectic. She has been pregnant twice, but had abortions on both occasions because she felt her busy, highpressure career wasn39。t really matter where it originates or how it is cooked. Lin likes to give the Americanstyle restaurants39。s behaviors to care for eyes, basedon the timely and factual statistics the survey series of followup events will also be held in six cities, including Jinan in Shandongprovince, and Changsha in Hunan province, to educate people on how to care for eyes afterthe survey started. More and more Chinese are jogging to get and stay fit. Most joggers will run alone, but some will jog with friends or even coaches. The Beijing Olympic Forest Park is