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過去,由於封建制度和國民黨反動政府長期統治的結果,使工商業者養成了偷稅的惡習,解放以來雖經過教育與改造,但由於積習太深,偷漏稅款者依然很多,衹就印花稅一項來說,其方式方法就千奇百怪: 1.有少數商人賣貨時不開立發貨票,將進貨時原發票給顧客,這樣便可以逃掉開立發貨票時應貼的印花了。這是屬於應書立憑證而不書憑證的漏稅方法。屬於這個方法的,還有:如一般商號相互間借貸款項,彼此不寫借據;一般中小商號發生了交易行爲儘量避免開立憑證,發貨
In the past, as a result of the feudal system and the long-term rule of the Kuomintang reactionary government, commercial and industrialists have become vilified evils of tax evasion. Although they have been educated and transformed since the liberation, they have still to evade tax evasion due to too much plot accumulation. Said that its methods and methods are strange: 1. A few merchants do not open invoices when sellers, the original invoice to the customer when the purchase, so that you can escape the invoice should be affixed when printing. This is a tax evasion method that belongs to the book should be a certificate without a certificate. Belongs to this method, as well as: as a general business loans to each other, do not write each other’s borrowed money; general small and medium-sized firm transaction occurred as far as possible to avoid the voucher, delivery