论文部分内容阅读
一、税收流失的种种表现。“税收流失”是由多种因素共同作用形成的,主要有以下五个方面: 1.采取各种手段,进行偷税漏税。有些纳税单位和个人,为了增加其收入,眼睛盯着国家,挖国家肥自已,进行偷税漏税。汉阳县近三年来通过税收大检查,查补税款达900万元,偷漏税额之大,偷漏税面之广,实属惊人。 2.少数不法分子暴力抗税。由于在查处偷漏税案件中,往往是以补代罚或以罚代刑,打击不力,一度出现过谩骂,威胁,殴打税务人员,冲击税务机关的暴力抗税事件。据汉阳县1985年以来的统计,发生暴力抗税案件达九起,税务干部被打的有8人,次数虽不多,但影响极坏,严重干扰了税务干部的正常工作。 3.无视国家税法,擅自减税免税。有少数单位的领导,对国家税法缺乏正确的全面的认识,站在小
First, the loss of various performance tax. “Tax loss” is formed by a combination of many factors, mainly in the following five aspects: 1. To take all means to carry out tax evasion. Some taxpayers and individuals, in order to increase their income, staring at the country, digging their own fertilizer, tax evasion. In the past three years, Hanyang passed a major tax inspection, checking up taxes amounting to 9 million yuan. It is astonishing that tax evasion should be large and tax evasion should be wide. 2. A few criminals violate the tax. Since the investigation and handling of cases of tax evasion are often based on compensations or penalties and improper enforcement, there have been violent anti-tax incidents of verdicts, threats, assault of tax officers and the tax authorities. According to the statistics of Hanyang County since 1985, there have been nine violent anti-tax cases and eight tax cadres beaten. Although the number is not large, the number of violent anti-tax cases has been extremely poor, seriously disturbing the normal work of tax cadres. 3. Ignore the state tax law, tax relief without tax. With the leadership of a few units, the state tax law lacks a correct and comprehensive understanding of standing small