论文部分内容阅读
国务院近日发出通知,要求各地区、各部门必须加强依法治税,严格执行国家税法和税收管理权限的有关规定。 国务院在新近下发的《关于加强依法治税严格税收管理权限的通知》中指出,1994年进行的税制改革,进一步强化了税收法制,严格了税收减免,明确了税收管理权限,在国家实施宏观调控,贯彻产业政策,促进企业公平竞争,推动企业改革,增加财政收入等方面,却发挥了积极的作用。但目前一些地区和部门在执行税收政策方面还存在不少问题,有的擅自变通国家税收政策,越权减免税;有的随意批准缓税、欠税;有的实行“包税”;有的征“过头税”。这些问题严格干扰了正常的财税秩序,影响了财税体制的巩固和完善。
The State Council recently issued a circular calling on all regions and departments to step up tax administration and strictly implement the relevant provisions of the state tax laws and tax administration authorities. In a recently issued Circular on Strengthening Ruling of Tax Administration Ruling According to Law, the State Council pointed out that the reform of the tax system carried out in 1994 further strengthened the tax legal system, strictly abolished tax breaks, clarified tax administration authority and implemented macroscopic policies in the country Regulation and control, implement industrial policies, promote fair competition among enterprises, promote enterprise reform and increase financial revenue. However, they have played a positive role. However, at present, some regions and departments still face many problems in implementing tax policies. Some have unwittingly altered the national tax policies and reduced or reduced their taxes. Some freely approve tax deferral and tax arrears. Some have implemented “tax levies.” “Excess tax.” These problems have seriously disturbed the normal tax and fiscal order and affected the consolidation and improvement of the fiscal and taxation system.