摘要
随着科技的发展，社会种种的金钱诱惑，许多企业存在着偷、漏税的现象。对于大企业而言，因一旦偷税就数目巨大，所以，税务部门在随机检查时放在大企业上的可能性就大一些；而给定税务部门检查小企业的可能性较小，有的 只委派一个专管员就能管理上百甚至上千的小企业。所以，稽查力度就大打折 扣，造成小企业偷漏税的现象层出不穷，越来越猖獗，以至于国家每年都少收很多税。因此，加强防范小企业偷漏税是个重要的任务。本文认为为了维护国家的权利和利益，应该加大对企业偷漏税行为的防范工作。在详细分析了企业偷漏税手段后，本文提出了自己的一些相关建议，认为针对企业偷漏税的种种原因，国家应该出台一些防范措施，如加强税法宣传，提高纳税义务等。在对企业偷漏税行为进行识别的基础上，进行国家与税务机关的双重防范工作。只有这样才能从根本上改变企业偷漏税现象泛滥的现状，维护国家的经济基础。
关键词 偷漏税 税收 防范
目录
摘要……....................................................................................................I
引言……....................................................................................................1
一、税收现状分析....................................................................................2
（一）中国税收收入GDP比重的变化................................................................3
二、企业偷漏税的方式…..........................................................................4
（一）在生产费用核算上造假.................................................................. ...............................4
1.虚报盈亏....................................................................................... ...............................4
2.造假开支费用................................................................................ .................................4
3.成本造假...................................................................................... ...................................4
（二）在损益上造假.................................................................. ................................................4
1.混淆生产费用............................................................... ...............................................4
2.任意扩大开支............................................................... ...............................................4
3.虚列有关费用支出...................................................... ...............................................4
4.人为调节利润水平...................................................... ...............................................4
（三）在凭证上造假.................................................................. .......................................... ....5
1.记账凭证不相符............................................................... ......................................... ....5
2.造假财务利润.................................................................. .......................................... ....5
3.虚假发票..........................................................................................................................5
（四）在会计应用软件上造假...................................................... .... .....................................5
1.篡改输入数据.................................................................. ....................................... ....5
2.修改输出数据.................................................................. ....................................... ....5
三、企业偷漏税原因及分析…..................................................................5
（一）利益驱动................................................................. ...................................................6
1.企业的首要目的是利润....................................... ....................................................6
（二）依法纳税观念淡薄................................. ..................................................................6
1.履行纳税义务不当回事................................. .........................................................6
（三）地方保护主义严重....................................... .............................................................6
1.政府为达政绩为企业开设绿色通道........ ...........................................................6
（四）税法柔大于刚........................................................... ...............................................6
1.税法缺乏威慑力和刚性......................................... ................................................7
企业偷漏税的防范…........................................................................7
（一）完善税务机构各项措施...................................................................................7
1. 改善会计机构的设置.......................................... .........................................................7
2. 提高会计人员素养..................................... .................................................................7
3. 加大对纳税人的日常管理............................................................................................7
4. 加大税务稽查的力度...................................... ............................................................8
5. 优化水源监控质量.............................. .......................................................................8
加强税法制度的宣传活动…..........................................................9
（一）、更新观念，加强税收宣传意识.......................................................9
（二）、常抓不懈，建立宣传长效机制......................................................10
参考文献…...................................................................... …...................11
致谢…........................................................................…..........................12
