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本刊1992年第1期刊登了吴浩同志的文章《计算非法所得如何处理已缴税款》.作者认为,如果非法收入已缴纳了营业税及附加,收缴非法所得时就应把已缴税款扣除,这样才符合违法单位应承担的责任.此文刊出后,广西百色市物价局廖汝雷、内蒙古牙克石市物价局白志国、河北省物价检查所王福生、刘志华、贵州省盘县特区物价检查所章兴黔、重庆市南纪门街道办事处物价检查所鲍晓宏等同志给本刊来信或来稿,对吴浩同志的文章提出意见.这些同志虽然天各一方,但他们的观点却非常一致,都认为计算非法所得不应扣除已缴税款.现将上述同志的意见综合整理如下:
In the first issue of 1992, we published a commentary by Comrade Wu Hao on “How to Deal with the Tax Paid in Case of Illegal Proceeds.” The author believes that if the illegal income has been paid with sales tax and surcharges, the tax paid should be paid when confiscating the illegal gains Deducted, so that it is in line with the responsibility of the illegal units.This article was published, Guangxi Baise City Price Bureau Liao Rulei, Yakeshi City, Inner Mongolia Price Bureau Bai Zhiguo, Hebei Province price inspection Wang Fusheng, Liu Zhihua, Pan County, Guizhou Province price inspection Zhang Xingqian and Chongqing Nankingmen Street Office Price Inspectors Bao Xiaohong and other comrades sent a letter or contribution to this article, commented on Comrade Wu Hao’s article. Although these comrades came from all walks of life, but their views are very consistent, both considered the calculation of illegal The income tax should not be deducted from the above comrades are summarized as follows: