列支

• Means of crime of evading taxes can be generalized as the following : 1 . to forge , alter , conceal , destroy without authorization account book and accounting vouchers ; 2 . to make false record of the account book by adding to the amount of expense or , omit or deduct the sum of income ; 3
  偷税犯罪的手段可概括为三： 1 、伪造、变造、隐匿、擅自销毁帐薄、记帐凭证； 2 、在帐薄上多列支出或者不列、少列收入； 3 、经税务机关通知申报而拒不申报或者进行虚假的纳税申报。
• Taxpayer is adopted forge , falsification , hide , proof of account book of destroy by melting or burning of do sth without authorization , chalk it up , defray of much on account book line perhaps does not list income row , less , the medium that perhaps undertakes false pay taxes is declared , not capture is little perhaps capture should of pay taxes money , it is evade taxes
  纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。
• For those investors who invest in industrial projects , can be provide land by agreement according to administrative transfer standards . after paying for the migration ' s removal , aftercare and plant compensation once , the land transfer charge of the project can be returned from the tax subsistence of the local financial department handed in by the enterprises to support the development of the enterprise
  对工业项目，可以协议方式供地，项目投资者除拆迁补偿费、安置费和青苗补偿费一次性到位外，其土地出让金由投资方垫付后，从项目所产生的地方税收中由财政分期列支，用于支持企业发展。
• Article 21 reasonable interest payments incurred on loans in connection with production and business operations shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of documents of proof , which shall be provided by the enterprises in respect of the loans and interest payments
  第二十一条企业发生与生产、经营有关的合理的借款利息，应当提供借款付息的证明文件，经当地税务机关审核同意后，准予列支。
• Article 20 reasonable administrative expenses paid by a foreign enterprise with an establishment or site in china to the head office in connection with production or business operations of the establishment or site shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of documents of proof issued by the head office in respect of the scope of the administrative expenses , total amounts , the basis and methods of allocation , which shall be provided together with an accompanying verification report of a certified public accountant
  第二十条外国企业在中国境内设立的机构、场所，向其总机构支付的同本机构、场所生产、经营有关的合理的管理费，应当提供总机构出具的管理费汇集范围、总额、分摊依据和方法的证明文件，并附有注册会计师的查证报告，经当地税务机关审核同意后，准予列支。
• I stress on three requests to the objective aspects of the crime of evading taxes . the first is the illegality of the action , which includes the break of tax material law and the tax procedural law . the second is the statute of the actions and means , which is only within the circumstances that " the taxpayer obtains the taxation by the means of forging , altering , concealing or destroying account books and vouchers for the accounts without authorization , or overstating or omitting or understating incomes in account books , or refusing to file his tax returns after the tax authorities have notified him to do so or filing false tax returns or export declaration or by other deceptive means .
  着重论述偷税罪客观方面的三项要求：一是行为的违法性，包括违反税收实体法和税收程序法；二是行为手段的法定性，即仅限于“伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，经税务机关通知申报而拒不申报，进行虚假的纳税申报，以假报出口或者其他欺骗手段骗取” ；三是行为量化标准的法定性，即必须同时满足法律规定的绝对数和相对数两条件。
• Article 38 the employer can include the occupational - disease - prevention expenses in the production costs according to applicable regulations , including the expenses for prevention / treatment of occupational - disease - inductive factors , workplace hygiene inspection , health custody and occupational health training , etc
  第三十八条用人单位按照职业病防治要求，用于预防和治理职业病危害、工作场所卫生检测、健康监护和职业卫生培训等费用，按照国家有关规定，在生产成本中据实列支。