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党的十五大掀起了第三次思想解放的浪潮,企业改革正以雷霆万钧之势迅猛发展。把明晰企业产权列为经济发展全局的重要任务,切中了经济体制的时弊,不失为克服当前企业困难的妙药良方,也是引导企业从困境中崛起图存的明智之举。但在企业改革中也伴之出现了擅自豁免陈欠税收,严重冲击税法,财税部门由有陈欠税难收而陷入无税可收的难堪局面。对于税收工作来说,正遭遇着一场震荡和波动,对于各级税务机关和80万税务大军来说,正面临着一种磨炼和奋争。今年1至4月份,全国工商税收仅增长0.2%,人们在交口赞叹企业改革为我国的改革开放和现代化建设留下了浓墨重彩的篇章之余,却
The 15th National Congress of the Communist Party of China set off the third wave of ideological emancipation, and the reform of the enterprise is rapidly developing in a thunderstorm. To clarify the property rights of enterprises as an important task in the overall economic development, cut the shortcomings of the economic system, after all, to be able to overcome the current difficulties in the enterprise remedy, but also to guide enterprises from the dilemma of the rise of the image of the wise move. However, the enterprise reform also accompanied the emergence of a tax exemption from tax arrears, a serious impact on the tax law, the tax department from the arrears of tax arrears into a tax-free embarrassment. For the tax work, is facing a shock and volatility, tax authorities for all levels and the 800,000 taxing army, is facing a kind of exercise and struggle. From January to April this year, the industrial and commercial tax revenue in the country only increased by 0.2%. However, when people pay lip-service to the reform of their enterprises, they have left a solid foundation for the reform and opening up and the modernization drive in our country.