售后服务收入偷税问题分析

厂家在向消费者提供售后服务的博弈过程中存在偷,逃税问题,这一问题存在的深层原因包括税收征管的问题、审计工作的失误、物价管理的缺陷、消费者权益保护法的空洞等.因此要通过以下措施弥补:税收征管部门提高意识,加强管理;建立专门的税务审计;进行与税务管理配套的物价监督机制改革和金融制度改革;强化消费者权益保护法的实施力度.

Analysis on Income Tax Evasion in Enterprises' After-sale Service

When providing after-sale service for the consumers,the enterprises may evade income taxes,the deep reasons of which include the difficulty in tax collection,mistake in auditing,deficiency in price management,blind area in Law on Protection of Consumer Rights and Interests,etc.Therefore,the author thinks that we should take certain countermeasures as follows: urging tax collection departments to notice this phenomenon and strengthen their management,establishing special tax auditing for the after-sale incom...