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一、更新观念,从更深层次上认识税务部门在西部大开发中所扮演的角色、应发挥的作用。眼下,人们在谈及西部大开发中税务部门应发挥的作用时,总是把减免税、执行税收优惠政策挂在嘴边,放到首位,我认为不甚妥当。 其一,国家税收的集中统一决定了这条路不是最佳的选择。 1994年,我国工商税制改革遵揗“统一税法,公平税负,简化税制,合理分配关系,规范分配方式,保障财政收入,建立符合社会主义市场经济要求的税制体
First, to update concepts and understand the role that tax departments should play in the development of the western region at a deeper level. Right now, when talking about the role that tax departments should play in the development of the western region, people always hold the preferential treatment of tax deductions and tax breaks and put them in the first place, which I think is not appropriate. First, the centralized reunification of the state tax determines that this road is not the best choice. In 1994, the tax reform in our country’s industrial and commercial tax system followed the principle of "unifying the tax law, paying a fair tax burden, simplifying the tax system, rationally allocating relations, standardizing the distribution method, ensuring fiscal revenue and establishing a tax system that meets the requirements of the socialist market economy