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长期以来,在同一个集贸市场或街道社区,铺面位置相邻、面积相近的“双定户”的税负可能有较大差异。造成这种情况的原因,一是征纳双方在认定税收负担能力时的角度不同,征税方考虑的因素一般要比纳税人更多些;二是“人情税”、“关系税”难以杜绝。对后一种成因,纳税人的意见、反响较大,是个体税收征纳矛盾较突出的一个方面。因此,加强对个体税收的管理,规范对“双定户”税收定额的认定,充分体现税负公平原则,一直是摆在税务机关面前的一大难题。
For a long time, in the same bazaars or neighborhoods, there may be big differences in the tax burden of “double subscribers” with similar paved areas and similar area. The reasons for this are as follows: First, the two parties take different perspectives in determining the tax burden capacity, and the tax collectors generally consider more factors than the tax payers; second, it is hard to eliminate “human tax” and “relationship tax” . For the latter reason, the opinions of the taxpayers have a great repercussion and are one of the more prominent aspects of the individual tax collection and approval. Therefore, strengthening the management of individual tax, standardizing the recognition of tax quota for “dual-subscribers” and fully reflecting the principle of fair tax burden have always been a major challenge facing the tax authorities.