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国务院一九八五年101号文《批转财政部关于开展税收、财务大检查报告的通知》指出:“当前偷漏税收、违犯财经纪律的情况相当普遍,有的还十分严重.这些违法乱纪行为,不仅严重影响国家税收法令的贯彻执行,减少国家财政收入,而且干扰改革,腐蚀干部,败坏党风和社会风气”.要求“各级政府对此必须高度重视,切不可等闲视之”.“对查出的问题,一定要严肃处理,决不能不了了之”.要“对干部和群众进行遵纪守法教育,增强法制观念和全局观点”.同时,对检查的范围、内容、重点、时限、检查方法、组织领
The Circular of the State Council on January 101, “Approving the Ministry of Finance’s Report on Conducting a Large-scale Tax Inspection and Financial Inspection” in the Document No. 101 of the State Council in 1985 pointed out: “The current situation of tax evasion and violation of financial and discipline disciplines is quite widespread and some are still very serious. Discipline and behavior not only seriously affect the implementation of state tax laws and regulations, reduce state revenue, but also interfere with the reform, corrupt cadres, corrupt party style and social ethos. ”Demands“ all levels of government must attach great importance to this, must not be ignored ” “The problems identified must be dealt with seriously and must never be ignored.” We must “educate the cadres and the masses about abiding by the law and abiding by the law and enhance the concept of the rule of law and the overall point of view.” At the same time, the scope, content, and emphasis of the inspection , Time limit, inspection methods, organization collar