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不可随意调取帐簿 虚报亏损就是偷税?
来 源:www.71-fuwu.com     发布时间:2016-6-2 9:42:38

根据《纳税评估管理办法》和《中华人民共和国税收征收管理法》的规定,税务机关在纳税评估约谈过程中不能调取企业的帐簿资料查阅,在进行税务检查中可以经县以上税务局长批准,调取纳税人的帐簿进行检查。


According to the tax assessment management approach "and" law of the people's Republic of China on tax levy and management law "provisions, the tax authorities in tax assessment interviews in the process of the transfer of the business books, access to information, in tax inspection can be approval of the Commissioner of Inland Revenue at or above the county level, the transfer of nano tax books are examined.


企业经常会遇到税务人员打电话要求送资料,这是不合法的行政行为,纳税人可以置之不理。


Enterprises often encounter tax officials to call to send information, which is not a legitimate administrative act, the taxpayer can be ignored.


财务工作难免会出现差错,税务机关检查时发现差错,如影响到当年的利润,就要承担税务责任。如果公司本身是亏损,在收入、成本费用错误纠正以后,公司变为盈利,当年就属于少缴税,按律可以治个“偷税”;


Financial work is bound to be errors, the tax authorities to check the errors found, such as the impact of the profits of the year, it is to assume the responsibility of the tax. If the company itself is a loss. After the income, cost of error correction, the company becomes profitable, then it belongs to pay less in taxes, according to the law, can cure a "tax evasion".


如果纠正以后,公司还是亏损,没有导致公司少缴税,就只是属于“虚报计税依据”,不能按偷税论处。所以,少计收入、多计成本费用不一定就是偷税。


If correct, the company is still a loss, did not lead to companies pay less tax, just belong to false tax basis cannot be punished according to the tax evasion. So, less accrued income, more than total cost is not necessarily the tax evasion.



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