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全国政协委员叶维祯认为,应进一步完善税法,使其更加适应我国经济运行规律。1993年颁布的《税法》及《税收征收管理法》随着这几年经济运行中新问题、新事物的不断出现,其不完善、不配套、不规范的方面也大量暴露出来,尤其还有一些漏油有待弥补。为此,叶维祯委员建议在1993年税法的基础上,再增加必要的补充条款和内容,使其更加完备、严密。 从目前暴露出的几件偷逃税款的大案可以看出,许多是采用了假外资、假合资、变换法人、重新登记注册等手段,来骗取减免税的资
Ye Weizhen, a member of the CPPCC National Committee, believes that the tax law should be further perfected to make it more suitable to the law of economic operation in our country. The “Tax Law” and the “Tax Collection Administration Law” promulgated in 1993 With the new problems in the economic operation in recent years and the continuous appearance of new things, the imperfections, inadequacies and irregularities are also exposed in a large amount. In particular, there are Some oil spills have yet to be remedied. To this end, Ye Weizhen members suggested tax basis in 1993, then add the necessary additional provisions and content to make it more complete and rigorous. From the current disclosure of a few large-scale cases of tax evasion, we can see that many resort to fake foreign investment, fake joint ventures, the conversion of legal persons, re-registration and other means to cheat tax relief funds