行政事业单位应转变观念依法纳税□史洪忠自从对行政事业单位按规定开征营业税以来，有一部分单位能够落实税收政策，按时申报，积极缴纳税款，可仍有不少的单位在纳税这个问题上没有转变观念，以种种理由迟迟不执行上级有关税收文件。加强对行政事业单位的税收征管，保障... Administrative Institutions Should Change Their Concept of Paying Tax According to Law □ Since Shi Hongzhong introduced business tax on administrative units according to regulations, some units can implement tax policies, declare on time and pay taxes actively. There are still many units that do not have tax payment Change concepts, for various reasons, delay in the implementation of higher tax documents. Strengthen tax collection and administration over administrative institutions and ensure ...