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党的十六届三中全会通过的《关于完善社会主义市场经济体制若干问题的决定》,明确了我国下一步税制改革的基本原则是“简税制、宽税基、低税率、严征管”,各级财税部门必须准确地理解这一原则的实质内涵。一、“严征管”的内涵。“严征管”的核心是要做到税收应收尽收,堵塞税收
The “Decision on Some Issues Concerning the Perfection of the Socialist Market Economic System” passed by the Third Plenary Session of the 16th Central Committee of the Party made it clear that the basic principle for the next step in the taxation system reform in our country is “simple taxation system, broad tax base, low taxation rate and strict collection of taxes” Financial departments at all levels must accurately understand the essence of this principle. First, “Yan Zheng Guan” connotation. The core of “Yan Zheng Guan” is to ensure that tax revenue should be fully collected and blocked the tax revenue