1998年9月以来,榆中县国税局采取有力措施整顿加油站纳税秩序,取得了非常明显的效果。榆中县境内共有加油站22个,有加油机108台,分为18个纳税单位。随着国家石油经营政策的放宽和公路交通运输业的大力发展,该县境内加油站越建越多,仅312国道榆中段甘草店至柳沟河不足100公里内就修建了加油站17个,在和平乡不到100米的路段修建了3个加油站。加油站的盲目上马、重复建设,势必带来互相压价销售的恶性竞争。再加上近两年国家对石油市场的整顿,使成品油由国家石油公司统一配置,杜绝了加油站私自进油、以次充好的情况,使大部分加油站利润下降。为了获得丰厚的利润,一些加油站就千方百计在偷逃国税上作文章。有的用现金收支不记账;有的多记进项税、少记销项税,长期进项税额大于销项税额;有的是税收负担率控制在1%以内;有的采用两本账,给税务部门申报纳税记一本账,实际经营又记一本账;有的 Since September 1998, the Yuzhong IRS has adopted effective measures to rectify the gas station tax order and has achieved remarkable results. There are totally 22 gas stations in Yuzhong County, including 108 oil tankers, divided into 18 tax payment units. With the relaxation of the state oil business policy and the vigorous development of the highway transportation industry, the more gas stations in the county to build more, only 312 State Road elm Lichang shop to Liugou River less than 100 kilometers to build a gas station 17, In Heping Township less than 100 meters of the road to build 3 gas stations. Gas station blindly launched, repeated construction, it is bound to bring about the vicious competition of the sale of each other. Coupled with the rectification of the oil market by the state over the past two years, the unified allocation of refined oil products by the state oil companies has put an end to the refueling of oil stations and, with shoddy conditions, the profits of most gas stations have dropped. In order to get huge profits, some gas stations tried their best to make a fuss over tax evasion. Some do not keep accounts of cash receipts and disbursements; some write more input tax and less write-off tax, and the long-term input tax is larger than the output tax; while others have a tax burden of less than 1%; others use two accounts to give tax Department to declare a tax bookkeeping account, the actual business and remember a book; some