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过去我到企业征税有一个诀窍:“抓住销售收入,乘上适用税率,开好税票收款,交给会计入库。”并把这种征而不管的方法,名曰:“简单操作法”。有些企业虽说去了多次,竟不知出啥产品,混了个“半拉子”专管员的称号。随着经济体制的改革和四化建设的深入发展,使我认识到,当一名称职的税务专管员并不那么容易。尤其是在国家财政困难的情况下,税务专管员担负着为四化积累资金的光荣使命。要为国家积累更多的资金,光靠看看企业销售收入,开张税票,显然是不够的。这就要求我们深入生产实际,搞好调查研究,通过税收的经济杠杆作用,促进企业改善经营管理,加强经济核算,提
In the past, I had a trick to taxing companies: “Seize the sales revenue, multiply the applicable tax rate, open a tax receipt, and hand it over to an accounting warehouse.” And this method of levying no matter what the name says: “Simple operation method ”. Although some companies went several times, they did not know what products, mixed with a “semi-sub” "special manager of the title. With the reform of the economic system and the further development of the four modernizations, I have realized that it is not so easy to be a competent tax administrator. Especially in the case of national financial difficulties, tax administrators are shouldering the glorious mission of accumulating funds for the four modernizations. To accumulate more funds for the country, depends on business sales revenue alone, opening a tax bill, apparently not enough. This requires us to further develop the actual, do a good job of investigation and study, through the economic leverage of tax revenue, to promote enterprises to improve management, strengthen economic accounting, to mention