1994年进行的税制改革,进一步强化了税收法制,严格了税收减免,明确了税收管理权限,在国家实施宏观调控,贯彻产业政策,促进企业公平竞争,推动企业改革,增加财政收入等方面,都发挥了积极作用。但是,目前一些地区和部门在执行税收政策方面还存在不少问题,有的擅自变通国家税收政策,越权减免税;有的随意批准缓税、欠税;有的实行“包税”,有的征收“过头税”。这些问题严重干扰了 The tax reform carried out in 1994 further strengthened the tax legal system, strictly abolished tax breaks, clarified tax administration authority, implemented macroeconomic controls in our country, implemented industrial policies, promoted fair competition among enterprises, promoted corporate reform and increased fiscal revenue. Played an active role. However, at present, some regions and departments still face many problems in implementing tax policies. Some have unwittingly changed the state tax policy and reduced or reduced taxes on their own power. Some freely approve tax deferral and tax arrears. Some have implemented “tax levies,” and some have Levy of “excessive tax.” These problems have seriously disturbed