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1994年我国实行了财税体制的全面改革。近期审计调查结果表明,在税收征管的实际工作中不同程度地存在着这样或那样的问题,对新税制的正常运作产生了一定影响,亟待有关部门加以解决。一、在新税制下,有些地方原有的税收优惠政策仍在执行。实行新税制以后,国家对政策开口子问题有严格的规定。但从实际情况看,有的省市1995年底以前规定的税收优惠政策(主要指企业所得税)现今仍在执行。这既不利于国家政令的统一,也不利于企业在市场经济条件下的公平竞争。
In 1994, China implemented a comprehensive reform of the fiscal and taxation system. Recent audit findings show that in the actual work of tax collection and management to varying degrees, there are some problems like this, the normal operation of the new tax system has a certain impact, the urgent need for the relevant departments to resolve. First, under the new tax system, the existing preferential tax policies in some places are still being implemented. After the introduction of the new tax system, the state has strict rules on opening the policy. However, from the actual situation, some provinces and municipalities preferential tax policies (mainly referring to corporate income tax) stipulated by the end of 1995 are still being implemented. This is not conducive to the unity of the government decree, nor to the fair competition of enterprises under market economy.