一个时期以来,不少地方都在重奖纳税大户,动辄几十万元甚至上百万元。对此,老百姓早已啧有怨言。如何看待这个问题呢?笔者的主张是,奖励纳税大户并无不可,但应着眼于精神层面,对于纳税大户,应当少奖钱甚至不奖钱。首先,重奖纳税大户在理论上是站不住脚的。一则,按照我国《宪法》规定, 每个公民都有义务按照实际税收发生额纳税。多者多纳,少者少纳。再则,重奖纳税大户,对于那些照章纳税的纳税小户有失公允,不仅容易挫伤纳税小户的纳税积极性,而且还可能引发 Since a period of time, many places are rewarded taxpayers, hundreds of thousands or even millions of dollars. In response, people have long complained. How do I view this issue? The author’s opinion is that rewarding large taxpayers is an indispensable one. However, focusing on the spiritual aspect, large taxpayers should pay less or even lose money. First of all, rewarded taxpayers in theory is untenable. First, according to the stipulations of our country’s Constitution, every citizen has the obligation to pay taxes according to the actual tax amount. More Dona, fewer persons less satisfied. In addition, rewarded taxpayers, for those taxpayers taxpayers unfair, not only easy to frustrate the taxpayer’s tax incentives, but also may trigger