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97年国家税务总局下发了“贯彻国务院批转的加强个体私营经济税收征管,强化查帐征收工作意见的通知”的文件,其主要目的就是强化个体税收征管,打击偷逃税行为,引导个体经济向健康方向发展。但是,个体户建帐后,实行查帐征收,势必造成建帐户的税负大大高于“双定”户的税负,由于个体户的纳税行为直接关系到他们的切身经济利益,所以他们不会产生对建帐后实行查帐征收的抵触情绪。因此,为了贯彻落实总局文件精神,我们坚持七个结合,认真做好个体建帐工作。
In 1997, the State Administration of Taxation issued a document titled “Implementing the Circular of the State Council on Reinforcing the Tax Collection and Management of Individual and Private-owned Economy and Strengthening the Opinions on the Work of Collecting and Levying Checks and Levies.” Its main purpose is to strengthen individual tax collection and administration, combat tax evasion and guide individual businesses To the healthy direction. However, when the self-employed households set up their accounts, the implementation of a check-in collection will inevitably result in the tax burden on them being much higher than that of the “double-set” households. Since the tax-paying behaviors of self-employed households are directly related to their vital economic interests, they will not produce After the reconciliation of account collection imposed resistance. Therefore, in order to implement the documentary spirit of the State Administration, we must adhere to the principle of combining the seven with each other and conscientiously do a good job in establishing the individual account.