逃避缴纳企业所得税案中司法会计鉴定思路——以森马服饰涉嫌逃税为例

Evade Payment of Corporate Income Tax Cases in the Judicial Accounting Appraisal Ideas——Semir Clothing Suspected of Tax Evasion

企业所得税作为我国的重要税种之一,在促进经济发展和财富分配方面具有举足轻重的作用。但实务中逃避缴纳企业所得税的案件屡见不鲜,严重破坏了企业所得税的作用机制,违背了我国依法治税的要求。明确司法会计鉴定在准备阶段、分析阶段和得出结论阶段处理逃避缴纳企业所得税中的思路和方法,为相关案件提供鉴定意见具有重大意义。本文基于案例来分析逃避缴纳企业所得税的司法会计鉴定思路,期望更好地发挥司法会计鉴定的司法价值,实现依法治税。

Corporate income tax as one of the important taxes in our country's tax law, has a pivotal role in promoting economic development and wealth distribution. But in judicial practice of evading payment of enterprise income tax of the case is not uncommon,serious damage to the mechanism of enterprise income tax, contrary to the our country is carrying out the reform of the fiscal and taxation system in accordance with the requirements of tax law. It is significant to clarify the ideas and methods of the judicial accounting appraisal in the preparation stage, the analysis stage and the conclusion stage. In this paper, based on case analysis of evading payment of enterprise income tax of judicial accounting appraisal methods, expects better play the judicial value of judicial accounting identification, and the realization of taxation by law.