国家的税收政策要通过稽征管理去贯彻,财政收入要通过稽征管理来实现,对违反税收政策的行为,也要通过稽征管理去发现和纠正。为了加强对中外合资经营企业(以下简称合营企业)的税收征管工作,进一步做好税务登记、纳税鉴定、发票管理、纳税辅导和纳税检查,现根据我们的实践经验,谈点个人体会和意见。一、对新举办合营企业的管理税务部门要积极参加新举办合营企业的可行性论证会,在论证过程中宣传税法规定,讲明合营企业应缴纳哪几种税、税率以及企业可以享受的税收优惠,明确企业资本支出和收益支出的范围,以及固定资产的标准、范围、最 The state’s tax policy must be implemented through the administration of the tax collection and the fiscal revenue should be realized through the administration of the tax collection. The tax violations must also be discovered and corrected through the administration of the tax collection. In order to further improve tax collection and administration of Sino-foreign joint ventures (hereinafter referred to as joint ventures), and further improve tax registration, tax assessment, invoice management, tax guidance and tax inspection, we present our personal experience and opinions based on our practical experience. I. Management of Newly Opened Joint Ventures Tax authorities should actively participate in the feasibility study of newly-held joint ventures, publicize the tax laws and regulations during the demonstration, and specify which types of taxes and tax rates should be paid by joint ventures and the tax revenues that enterprises can enjoy Concessions, a clear definition of corporate capital expenditures and revenue expenditures, as well as fixed assets standards, scope, most