纳税光荣,这是“纳税百强”追求的主题。 纳税原本是应尽的义务,何以说成是光荣?再说,纳税人缴纳的税款大都通过价格转移最终由消费者承担(增值税是价外税,税负转嫁的特征更为明显),纳税人只不过是把别人支付的税款转手缴给国家而已。但事实上,古今中外总有一些人变着法子在税收上做文章,不肯把理应属于国家的税款从自己的腰包里掏出来,当税款“击鼓传花”该轮到自己往下传的时候,总不那么心甘情愿;还有一些专门做“税款生意”的,不惜作案犯法,铤而走险。于是,纳税这个话题就变得沉重;于是,征纳双方就必须搬入相应的成本;于是,诚信纳税理所当然被崇尚、被尊为光荣。 Taxpayers honor, this is the “tax hundred” pursuit of the theme. In addition, the taxpayers pay most of the tax by the price transfer of the final consumer by the consumer (VAT is the price of foreign tax, the tax burden is more obvious characteristics of the transfer), tax A person merely transfers the taxes paid by others to the country. However, in fact, there are always some people both at home and abroad who try their best to make a fuss about taxation and refuse to take out taxes that belong to the state from their own pockets. When the tax bill goes down, When the time is not always so willing; there are some special to do “tax business”, not to commit crimes, desperation. As a result, the topic of tax payment becomes heavy; therefore, both parties must pay the corresponding costs; therefore, sincerity in taxation is naturally advocated and honored.