论文部分内容阅读
经过十年改革,税收的组织功能、宏观经济调控功能明显加强,在贯彻国家经济政策、调节产业结构、增强企业活力、调节社会分配、权衡财政赤字等方面发挥了重大作用。但由于税法不够健全,导致一些地区以权代法,以言代法,越权减税、免税,土政策满天飞。一些个体户则想方设法偷税漏税。其结果,使该收的税款收不上来,应多收的造成短收等等。据五次全国税收大检查的资料表明:国营、集体企业偷税面达50％以上,个体工商业户偷税面达80％以上乃至100％。为了强化以法治税、严格堵塞税收漏洞,笔者认为:应在现行一系列税种中(所得税和涉外税暂除外)增设一种附加税——监察税附加。
After ten years of reform, the organizational functions of taxation and the macroeconomic regulation and control function have been obviously strengthened. It has played a major role in implementing the state’s economic policies, regulating the industrial structure, enhancing the vitality of enterprises, regulating social distribution, and weighing fiscal deficits. However, because the tax law is not sound enough, some regions have resorted to the power generation law, the law of words and deeds, the tax deduction of ultra vires, the tax exemption and the policy of soil. Some self-employed individuals find ways to evade tax evasion. As a result, the tax revenue can not be received, should result in a short income and so on. According to the statistics of the five major national tax inspections, state-owned enterprises and collective-owned enterprises have tax-evasion rates of over 50% and individual business tax evasion rates have reached 80% or even 100%. In order to strengthen the taxation by law and strictly block loopholes in tax revenue, the author believes that an additional tax should be added to the current series of taxes (other than income tax and foreign tax) - supervision tax surcharges.