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一、减免税金使用混乱的认识根源减免税金使用混乱现象,长期困扰着国民经济发展,加剧了经济运行中的矛盾。为了解决这个问题.全国各地税务机关和政府其它有关部门提出了许多建议和办法、如减免税集体审批、减免税金专户存储等.这些管理办法对促进减免税金合理使用、防止滥用减免税均起到一定作用.但并没有根本解决。我们曾对某市30个减免税企业做过调查,这30个企业减免税额达88万元.其中由主管部门以上交管理费名义无偿调走减免税的有12个企业,调走的税额达48万元,占全部减免税的54.5%;用减免税金发放工资及各种奖励基金的有9个企业.其减免税额18万元,占全部减免税额的20.45%。减免税金使用混乱现象之所以久治不愈,根源在于对减免税金所有权有错误认识。
First, the understanding of the reasons for the confusion of relief tax relief Tax relief chaos phenomenon, long plagued the national economic development, exacerbated the contradictions in economic operation. In order to solve this problem, the tax authorities across the country and other relevant government departments have put forward many suggestions and measures, such as the collective examination and approval of tax reduction and exemption, the storage of tax-exempt and taxed accounts, etc. These measures have all played an effective role in promoting the rational use of tax relief and abusing the tax relief To a certain extent, but not fundamentally resolved. We have conducted a survey of 30 tax relief enterprises in a city, the 30 enterprises tax relief amounted to 880,000 yuan.Among them by the competent departments to pay management fees in the name of free transfer of tax relief of 12 companies, transferred tax up to 480000 yuan, accounting for 54.5% of the total tax relief; tax relief with wages and a variety of incentive funds have nine enterprises.The tax relief of 180,000 yuan, accounting for 20.45% of the total tax relief. The reasons for the chaos phenomenon of tax deductions and taxes, the root cause lies in the mistaken recognition of the tax relief.