国合流通企业增值税管理中存在的问题及对策乔满在马俊卿一、现状及问题（一）现金交易、帐外经营，隐瞒销售，虚增进项，逃税严重。当前，大部分国合流通企业，特别是县级商业企业，有意逃避银行监督，把本应通过转帐结算的款项也变成现金结算，以免银行扣贷扣息。这样的... Problems and Countermeasures in Value-Added Tax Management of State-Owned Enterprises Throughout the Business Qiao Man at MA Jun-qing I. Current Situation and Problems (I) Cash transaction, non-operating business, concealing sales, inflating and increasing items, serious tax evasion. At present, most state-owned joint-stock companies, especially commercial enterprises at the county level, intend to evade bank supervision and turn the money that should have been settled by transfer into cash settlement, so as to prevent bank deductions. Such...