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众所周知,分税制这项重大的改革举指与地方利益紧密相关,因而在实施之前,各地以保护地方利益为中心,纷纷采取措施: 1、超常规征收。为了再次利用超收留用体制,许多地方自行追加税收收入计划指标。为了把1993年收入超上去,大力清理欠税,利用现行财税法制甚至行政高压手段,对今年及以往的欠税进行全面、彻底的清理,对于确实无能力偿还欠税的企业,则指使
As we all know, the important reform taxation system is closely linked to local interests. Therefore, before implementation, various localities have taken measures to protect the local interests and have taken measures one after another: 1. Extraordinary collection. To re-use the oversubscription system, many places add their own tax revenue plan targets. In order to overtake the 1993 revenue, vigorously clean up the tax arrears, the use of the current fiscal and tax laws and even administrative measures to excuse this year’s and previous arrears of a thorough, thorough clean-up, for those who really do not have the ability to repay the arrears of the enterprise,