论文部分内容阅读
社会分配不公,已成为群众意见集中的问题之一。造成社会成员收入过分悬殊的原因很多,偷漏税乃其中之首。在治理整顿中,加强对个体户的税收征收管理,不仅是广大人民群众的一致呼声,也是税务部门义不容辞的责任。1989年,我国个体税收比1988年增加5％以上,其政治、经济意义不可低估,这是社会各界通力合作、综合治理的结果。但偷漏税问题毕竟是世界各国的顽疾,在我国现实生活中仍大量存在,尤其亟需在深化改革中积极探索符合我国国情的个体税收征管制度,做到既保护其合法经营,以力争把偷
Unfair social distribution has become one of the problems of mass opinion. There are many reasons for the over-disparity in income of members of the community, and the tax evasion is one of the first. In the process of rectification and control, it is not only the unanimous voice of the masses but also the obligatory responsibility of the tax department to step up the management of tax collection and collection of self-employed people. In 1989, the individual tax revenue in China increased by 5% over 1988, and its political and economic significance should not be underestimated. This is the result of the concerted cooperation and comprehensive management of all sectors of the community. However, after all, the problem of tax evasion is a persistent problem in many countries in the world and it still exists in real life in our country. In particular, it is imperative to actively explore the tax collection and management system in line with China’s national conditions during the deepening of the reform so as to protect both the legal operation and the illegal