朱镕基总理最近在柬埔寨访问时特别强调,查处偷漏税是不看所有制的。所以,企业应以诚信为本,依法办事。否则,不管是国营企业还是个体私营企业,凡偷漏税的,都将受到查处。本文特别关注的,是如何——我国个人所得税款流失较为严重,这是管理层的心病。为此我国税务部门加强了查税力度,仅今年上半年,各地税务机关查处个人所得税案7万多件,查补税款12亿元,而没有查出、流失的税款更是无法计算。中国个税存在黑洞是不争的事实。黑洞有多大?去年美国《福布斯》新鲜出炉的“中国富豪排行榜”名单中的富豪,在官方《中国税务》公布的纳税前50名的人中,仅有4个。个税黑洞由此可见一斑,据说,这引 In his recent visit to Cambodia, Premier Zhu Rongji paid special attention to investigating and handling tax evasion without regard to ownership. Therefore, enterprises should be based on honesty, according to law. Otherwise, whether state-owned enterprises or individual private enterprises, where the tax evasion, will be investigated. This article is of particular concern, is how? My personal income tax losses more serious, this is the management of heart disease. To this end China’s tax department stepped up tax efforts. In the first half of this year alone, local tax authorities investigated more than 70,000 individual income tax cases and turned over tax revenue by 1.2 billion yuan. However, it failed to find out any tax losses they lost. It is an indisputable fact that there is a black hole in China’s tax. Last year, the number of “Forbes” freshly released “rich list of China” list, only 4 out of the top 50 taxpayers released by the official “China Taxation.” This shows a black hole in a tax, it is said that this cited