An important means for enterprises to boast their achievements and escape duties of paying taxes is to take advantage of the chink of accountancy check policy to make the false sign of abundant selling or manipulate the scale of the income from sales.

• 利用会计核算政策缝隙制造虚假销售迹象或操纵销售收入规模,是企业虚夸业绩与逃避纳税责任的重要手段;