果品加工企业因其在原材料收购、损耗、销售各环节中人为操控因素较大,给税务机关日常管理带来了一定的困难,应挖掘深层次原因,研究应对措施,严防税款的流失。一、存在的主要问题第一,中小企业有人为做假账现象。除一些较大 Fruit processing enterprises, due to their man-made factors in purchasing, loss and sales of raw materials, have brought some difficulties to the daily management of taxation authorities. They should tap deep-seated reasons and study countermeasures to prevent the loss of tax revenue. First, there are major problems First, some SMEs do false accounting phenomenon. In addition to some larger