浅谈对企业偷逃增值税的识别及审计对策

市场经济体制的建立和完善需要一个过程。在这一过程中,出现了一些企业偷逃增值税的现象,这不但直接破坏了国家的税收政策和税收管理,而且严重干扰了社会经济秩序。这里针对这些企业在经营中所运用的虚增进项税额、少计销项税额,或者通过账外经营和转移价外收入等不同的偷逃增值税手段进行分析,归纳总结出了其识别的方法,并在此基础上提出了相应的审计对策。

The Methods to Detect Enterprise VAT Dodging and Corresponding Audit Measures

The market economic mechanism is a gradual process of construction and perfection. However, there arises the phenomenon of enterprise value-added tax (VAT) dodging during this process. As tax dodging is harmful to domestic tax policy and tax control, let alone the damage it causes to social economic order, analysis is made in this paper on the methods by which enterprises at large evade taxes, including false increases in the taxing amount of buying, decreases in the taxing amount of sales, out-of-account business operations and the transference of beyond-the-price incomes. A summary of all these methods is made thereafter for the sake of detecting them. Besides, corresponding audit measures are put forward as a solution.