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《中国财政》2000年第7期发表了黄钢平同志的《税收收入刍议》(下面简称黄文),其主要观点——税收任务的存在,严重地削弱了依法治税,并主张“逐步淡化以至取消税收任务”。诚然,在实际工作中确有黄文所述的一些问题存在,但文中主张取消作为国家预算一部分的税收任务,我们实在不敢苟同。收入预算(税收任务是其重要的一部分)的存在,对于国家有计划地组织财政收入,平衡各时期政府收支,是至关重要的。可以这样说,如果没有税收
In the seventh issue of China’s finance in 2000, he published Comrade Huang Gangping’s “Opinions on Tax Revenue” (hereinafter referred to as “Huang Wen”). The main point of view - the existence of tax tasks seriously weakened the tax administration according to law and advocated “gradual desalination As well as the abolition of tax tasks ”. It is true that some of the problems mentioned in Huang Wen actually exist in the actual work. However, we can not agree with the article that we should cancel the taxation task that is part of the state budget. The existence of the income budget (the tax task is an important part of it) is crucial for the state to systematically organize its revenue and balance the government revenue and expenditure in each period. It can be said that if there is no tax