执行新税制,除了法律法规条文明确规定的减税免税以外,税务机关不再办理任何临时性、困难性减税免税事项。这既是税收工作的一项重要调整,更是一次思想观念的重要转变。取消临时性、困难性减免税,这是新老税制的一个重大区别,应当看到,这是促进转换企业经营机制,体现公平税负,改善和加强税收管理,加快建立社会主义市场经济体制的一个重要举措。长期以来,越权减税免 The implementation of the new tax system, in addition to the tax relief exemption clearly stipulated by laws and regulations, the tax authorities no longer apply for any temporary, difficult tax relief items. This is not only an important adjustment of the tax work, but also an important change in the concept of thinking. It is a major difference between the old and the new tax system that we should see the abolition of temporary and difficult tax deductions and exemptions. It should be seen that this is to promote the transformation of the operating mechanism of enterprises, reflect the fair tax burden, improve and strengthen tax administration and speed up the establishment of a socialist market economic system An important move. For a long time, the ultra vires tax relief