论文部分内容阅读
当前,我国的经济生活中明显地出现通货膨胀、经济过热的问题,集中表现在基建规模过大、消费基金增长过快,信贷投放失控、流通领域“倒爷”横行。就税务工作来看,近几年偷税漏税、拖欠税款和抗税不缴的现象相当普遍。据统计,全国50％以上的企业和80％以上的个体工商户存在偷税问题、经济上的违法违纪问题相当普遍和严重。产生这些问题的原因是多方面的,既有宏观管理问题、也有微观方面的问题,其中很重要的一个原因,就是会计工作本身的问题,突出的有几个方面: 一是会计监督不力。违反财经纪律的现象普遍,许多单位的领导和会计串通一气,偷税漏税,乱挤乱
At present, the problem of inflation and overheating in our economic life is obviously manifested mainly in the oversize of infrastructure, the excessive growth of consumer funds, the uncontrolled release of credit and the collapse of the “inverted God” in the circulation field. In terms of taxation work, the phenomenon of tax evasion, tax arrears and tax refusal in recent years has become quite common. According to statistics, over 50% of enterprises in the country and over 80% of individual industrial and commercial households have the problem of tax evasion. The problems of economic violations of laws and regulations are quite widespread and serious. There are many reasons for these problems. They are not only macro-management problems but also micro-problems. One of the most important reasons is the accounting work itself. There are several outstanding aspects. First, weak accounting supervision. Violations of financial discipline are commonplace. Many units lead and collusion in accounting, tax evasion and chaos