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最近,有些人提出税收要给企业“松绑”,就是说,税收把企业“捆”得太紧太死了,若不“松绑”就会妨碍企业的生存和发展.这种说法是不正确的.税务部门按税收政策办事,对企业根本不存在“松绑”或“紧绑”问题.税法,作为国家经济法规的组成部份,是经国务院和全国人民代表大会批准公布的,有意见可通过合法途径反映,在未作修改以前,任何人都必须无条件地执行,这就是法律的强制性.税务机关按税法办事,该征的征,该免的免,该减的减,该罚的罚,对抗税不交的企业,必须在它们的存款中强行扣缴,并且要加收滞纳金,情节严重的,还要处
Recently, some people proposed that tax should be “loosened” to the enterprises, that is, taxation would “bind” the enterprises too tightly and too deadly, which would be inaccurate if they were not “relaxed” and would hinder their survival and development. The tax department, acting according to the tax policy, has no problem of “relaxing or tying up” with the enterprise at all.A tax law, as an integral part of the state economic statute, is approved by the State Council and the National People’s Congress and passed through The lawful way reflects that before anyone makes any amendment, anyone must carry out the law unconditionally, and this is the compulsion of the law. When the tax authorities act according to the tax law, the levy, exemption, and deduction of the levy shall be punished Enterprises that oppose tax refusals must forcibly detain them in their deposits and impose late fees, and if the circumstances are serious,