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随着税收、财务、物价大检查的不断深入,一些企业、单位和个体工商户的违纪也更趋隐蔽,手段更为巧妙。从帐内违纪扩展到帐外违纪,使有帐可查变为无帐可查,在原始凭证上弄虚作假,致使有帐难查。“虚、假”的主要表现为: 1、在发票上弄虚作假。这至少有如下手法:涂改发票;代开发票;私印发票;倒卖发票;发票抽底,大头小尾;少批多印;拆本单填,瞒报收入;使用过期作废发票给用户,从中偷逃漏税;转借发票;以白条子代发票;利用他人发票进行经营等等。某县一经营木材的个体户,
With the constant deepening of tax, finance and price inspections, the discipline of some enterprises, units and individual industrial and commercial households has also become more hidden and the means more ingenious. Brokerage from the accounts extended to account outside the discipline, so that accounts can be turned into non-audit evidence can be found in the original document on the fraud, resulting in accounting fraud. The main manifestations of “fake and fake” are as follows: 1. Falsely falsifying the invoice. This at least the following approach: Modify the invoice; on behalf of the invoicing; privately-printed invoices; reselling invoices; invoice at the end, the bulk of small tail; less batch and more printed; split this single fill, concealed income; Tax evasion; Borrowing invoices; Invoicing on behalf of white bars; Using others’ invoices for business and more. A county operating a timber of self-employed,