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一、统一法制原则.现行所得税的征收原则是“水涨船高”,而且分行业、分经济性质制定政策规定,财务管理的列支标准和税前扣减项目政出多门,很不统一,很不规范,执行中往往法律效益差.如一个所得税的暂行条例出台后,经过实施细则、办法、具体规定、补充规定、几个若干问题的解释等一系列政策规定修订后,原《条例》已经基本上面目全非了,很难再有法律的严肃性.给征收、征管工作在正确地运用所得税的规定中,增添了很多不便,很难提高查征工作的效率,也无法跟上市场发展的变化.市场经济瞬息变化、复杂万千,如果没有高度统一的税收管理体制和有效地法律征收手段,很难对市场经济信息作出及时、准确地反映.因此,所得税的集中统一管理和立法工作不可忽视.国内外的经验表明,市场经济越发达,税权应该越高度集中和统一,并使其法律化.
First, the principle of a unified legal system. The principle of the current income tax collection is “soared”, and sub-sectors, sub-economic nature of the development of policies and regulations, financial support for expenditure standards and pre-tax deductions out of politics, is not uniform, very After the promulgation of a Provisional Regulation on Income Tax, after a series of policies and regulations have been revised, such as the implementation details, measures, specific provisions, supplementary provisions and several issues, the original “Regulations” have been basically revised The above is beyond recognition, and it is very difficult to have the solemnity of the law. Adding some inconveniences to the collection and collection work in the proper application of income tax, making it difficult to improve the efficiency of the process of checking and to keep pace with changes in market development. The rapid changes in the market economy are complex and complex. Without a highly unified tax administration system and effective means of law collection, it is very difficult to reflect the market economy information in a timely and accurate manner. Therefore, centralized and unified management of income tax and legislative work can not be ignored. Experiences both at home and abroad show that the more developed a market economy is, the more centralized and uniform tax power should be and the more it should be legalized.