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市场经济要求公平竞争,因为税收分配也必须税负公平和机会均等,这是社会主义市场经济税收职能所应体现的原则之一。然而一些地方出于发展生产,引进外资的良好愿望,往往脱离统一税法,随意在税收上提出一些对内对外优惠政策。这样做,从一时一地看,也许会产生一些效果,但从更深层次研究这个问题,必然会造成企业间不平等竞争,不利于市场机制的形成,扭曲税收调控经济的作用,影响国家收入。加之困难性减免税没有具体的标准,弹性大,难免附带有感情色彩。有些企业由于经营管理不善,内部核算混乱,以至纳税困难,享受减免税待遇;而经营管理有方、经济效益好的企业则须足额纳税,这样不仅不能
Market economy requires fair competition because tax revenue distribution must be tax-equitable and equal in opportunity, which is one of the principles that should be reflected in the tax-revenue function of the socialist market economy. However, in some places, out of the good wishes of developing production and attracting foreign investment, they are often out of the unified tax law and are free to propose some preferential tax policies both domestically and abroad. To do so from a moment’s perspective may yield some results. However, a deeper study on this issue will inevitably lead to inequitable competition among enterprises, to the detriment of the formation of market mechanisms, and to distort the role of tax revenue in regulating the economy and affecting the country’s income. Coupled with the difficulty of tax relief without specific standards, flexible, it is inevitable with emotional color. Some enterprises enjoy tax concessions because of poor management and management, internal accounting confusion, and difficulties in tax payment. Enterprises well-managed and economically effective must pay tax in full, so that not only can they not