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随着改革开放的深入进行,深圳经济特区的来料加工企业迅猛发展。目前,仅南头区就有来料加工企业430多家,它们分属于区级公司、办事处和村委三级管理。这对于扩大劳动就业,增加人民收入,培养技术与管理人才,为国家创造外汇收入,起了不可低估的作用。但是,由于它属于劳动密集型的低层次外向型经济,大多数为村、办事处办的集体企业,技术较低,管理较差,特别是财务制度不健全,税收漏洞多,给税务管理带来困难。在我们开展纳税检查时,发现来料加工企业在税收财务上存在不少问题。
With the deepening of reform and opening up, the processing enterprises in Shenzhen Special Economic Zone witnessed rapid development. At present, there are only more than 430 processing enterprises in Nantou District, which belong to the three-level management of district-level companies, offices and village committees. This plays an important role in expanding labor and employment, increasing people’s income, training technical and managerial personnel, and creating foreign exchange earnings for the country. However, since it belongs to a labor-intensive, low-level, outward-oriented economy, the majority of collective enterprises run by villages and offices have low technology and poor management. In particular, the financial system is not perfect and there are many loopholes in tax revenue. Difficult to come. When we carry out tax inspection, found that processing enterprises in the tax finance there are many problems.