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各省、自治区、直辖市人民政府,国务院各部委、各直属机构:1994年实施的税制改革,进一步强化了税收法制,规范了税收管理,基本上遏制了越权减免税的现象。但是,最近一段时间以来,一些地方为了缓解企业困难或实现其他经济目的,违反有关规定,采取税收先征后返(也称列收列支)的办法。对企业已缴纳的税收予以返还。这种做法不仅扰乱了税
The people’s governments of all provinces, autonomous regions and municipalities directly under the Central Government, all the ministries and commissions under the State Council, and their respective subordinate agencies: The tax reform implemented in 1994 further strengthened the tax legal system, standardized tax administration and basically contained the phenomenon of ultra vires tax relief. However, in recent days, in order to alleviate the difficulties of enterprises or to achieve other economic purposes, some places have violated the relevant regulations and adopted the method of taxation first and second payment (also known as income collection). The tax paid by the enterprise is returned. This practice not only disrupts the tax