《山东法制报》载,《成武县国税局向‘人情税’开刀》一文,说成武县国税局在查处的118户漏征漏管户中,有28户是该县国税系统职工的家人、亲戚、朋友,补税罚款10余万元。为此,该局领导公开向社会承诺,对群众举报“人情税”、“关系税”行为,一经查实,坚决严肃处理,决不姑息迁就。成武县国税局敢于向“人情税”、“关系税”开刀的做法,值得效法。28户虽数字不大,可占查出漏征漏管户的23.7%,比例不低;10余万元补税罚款,从宏观讲数额不多,但是发生在国税人员的家人、亲友身上,带来的负面影响颇大。诚然,国税干部的家人、亲友经商办企业,如果能在参与市场经济活动中,平等竞争,守法经营,按时如实申报,照章纳税,本无可厚非。然而,据笔者所知,税务干 “Shandong Legal Newspaper”, “Chengwu County IRS to ’human tax’ knife” one article, said Chengwu County IRS investigated and dealt with 118 leakage Leakage households, there are 28 households in the county tax system workers Family, relatives, friends, fines more than 10 million penalty. To this end, the leadership of the bureau openly promises to the public that the masses will report “tax on human affairs” and “relationship tax” once the facts are verified and resolutely and seriously handled and they will never be tolerated. Chengwu County IRS dare to “human tax ”, “relationship tax ” the practice of surgery, it is worth emulating. Although the figures of 28 households are small, they account for 23.7% of the total number of leakage and leakage management households, with a low proportion; the fines of more than 100,000 yuan are subject to fines and penalties, which are not large in terms of macroscopical values, but have occurred in the families, relatives and friends of State taxation personnel The negative impact is considerable. It is true that if the tax-paid cadres’ families, relatives and friends do business in enterprises, if they can participate in the market economy activities, they will be able to compete on equal terms and abide by the law, report them on time, and pay taxes in accordance with the rules. However, as far as I know, taxation is dry