金融秩序和财税秩序的整顿是当前经济生活中的重要事情。在此想就整顿财税秩序可能涉及的两个具体问题谈点看法。 (1)关于“双重税制” 在我国,事实上存在着“双重财税”:一方面,要求企业按照国家统一规定的税种税率上缴;另一方面,各级地方政府层层承包财税上缴额。这样,就出现了两重标准。实际中的作法是,在完成了地方的财税上缴额之后,尽管按规定的税种税 The rectification of financial order and taxation order is an important issue in current economic life. Here I’d like to talk about two specific issues that may be involved in rectifying fiscal order. (1) On the “double taxation system” in our country, in fact, there is a “double taxation”: on the one hand, enterprises are required to turn over taxes and levies according to the unified national regulations; and on the other hand, local governments at all levels contract for taxation and taxation at different levels. In this way, there have been two standards. In practice, after the completion of the local tax payment, despite the provisions of the tax