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一、《欠缴税金核算管理暂行办法》规定应缴末缴滞纳金实行“账外核算”,导致欠缴税金核算不完整。为如实反映欠缴税金情况,严密监控和有效清缴欠缴税金,加强组织收入工作和税收征管工作,2000年末,国家税务总局出台了《欠缴税金核算管理暂行办法》(以下简称《办法》)。明确“欠缴税金是指税务机关负责征收的应缴未缴的各项收入,包括呆账税金、往年陈
First, the “Interim Measures for Administration of Non-payment of Tax Accounting” stipulates that the late payment of premiums payable shall be subject to “separate accounting”, resulting in incomplete tax accounting. In order to accurately reflect the situation of non-payment of taxes, closely monitor and effectively pay the outstanding tax, strengthen the organization of revenue work and tax collection and administration work, at the end of 2000, the State Administration of Taxation issued the Interim Measures on Administration of Non-payment of Taxes (hereinafter referred to as “the Measures” ). Clear "tax arrears refers to the tax authorities responsible for the collection of all unpaid revenue, including bad debt taxes, Chen