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为落实国家税务总局国税发(1998)67号文精神,省地税局日前发出通知,要求各地迅速行动起来,做好今年的漏征漏管户清查工作。 通知指出,随着税收征管改革的不断深化和企业改制、改组工作的推进,偷逃税与反偷逃税的斗争也更加激烈,一些单位和个人为了逃避纳税义务,有的应当办理税务登记而不办理;有的虽办理了税务登记但不按时如实申报纳税,且采取经常更换经营地点等方式逃避税务机关监控;有的则乘企业改制、改组之机,以各种承包、租赁经营方式偷逃税收;有的钻税收优惠政策的空子,搞假福利、假校办、假劳动就业、假新办“三产”企业等。这种状况如不改变,势必导致国家税收的大量流失,并将干扰税收征管秩序,破坏公平竞争机制,损害国家税法尊严,还会在一定程度上影响社会主义市场经济体制建立与发展的进程。为此,必须通过开展漏征漏管户的清查工作,摸清税源底数,查补漏缴税款,减少税收流失,完善防范措施,促进经济健康发展。
In order to implement the spirit of State Taxation Administration (Guo Shui Fa) (1998) No.67, the Provincial Local Taxation Bureau recently issued a circular calling on all localities to act promptly so as to do a good job of checking and leaking overstated households this year. The circular pointed out that with the continuous deepening of the reform of tax collection and administration and the promotion of restructuring and reorganization of enterprises, the fight between tax evasion and anti-tax evasion has become even more fierce. Some units and individuals should handle tax registration instead of tax registration in order to evade tax liability ; Although they did the tax registration but did not truthfully declare tax on time and take frequent replacement of business locations and other ways to evade the supervision of the tax authorities; others by corporate restructuring, restructuring of the machine, a variety of contract, lease management tax evasion ; Some drilling tax preferential policies loopholes, engage in fake welfare, fake school, fake employment, fake new “three production” enterprises. If this situation is not changed, it will inevitably lead to the drastic loss of state revenue, and will interfere with the tax collection and management order, undermine the fair competition mechanism, undermine the dignity of the country’s tax law, but also to a certain extent affect the process of establishing and developing a socialist market economic system. To this end, it is necessary to carry out the inventory of leakage and leakage of households, find out the base of the tax base, make up the missing tax, reduce tax losses, improve preventive measures and promote healthy economic development.