关于提升经营收入和成本费用法定管理地位的思考

Thinking about Raising the Legal Status of Operating Income and Cost Expenses

在税收工作中,纳税人对税法遵从度不高,偷逃税款现象较为普遍,税收征管效率低下等问题表现较为突出。本文结合征管工作经验和实际调查,论述了提升经营收入和成本费用法定管理地位的必要性和可行性,提出了提升经营收入和成本费用法定管理地位的途径。

In the tax work, taxpayers are not high in compliance with tax laws, tax evasion is more common, and tax collection and administration are more prominent. Based on the collection and administration work experience and the actual survey, this paper discusses the promotion business income and cost the necessity and feasibility of legal management status, put forward to improve the status of legal business income and cost management approach.