来料加工装配企业由于加工渠道多,结汇形式复杂,企业财务制度不健全,纳税观念较淡薄,加上国家给予三年免税的优惠,企业偷税、漏税、避税现象相当严重。根据这几年的征管实践,我们认为,加强对来料加工合同的管理,是堵塞漏洞的一个有效的方法。具体抓好以下四个方面: 一、加强对合同签订的管理,全面掌握企业基本情况。 Processing and assembly enterprises due to more processing channels, the form of complex exchange, the enterprise financial system is not perfect, the tax concept is relatively light, coupled with the state to give three years of tax concessions, corporate tax evasion, tax evasion, tax avoidance is quite serious. Based on the past collection and management practices, we believe that strengthening the management of contract processing is an effective way to plug the loopholes. Specifically grasp the following four aspects: First, to strengthen the contract management, a comprehensive grasp of the basic situation of enterprises.