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一、税收地方保护主义的表现所谓税收地方保护主义,就是指税务部门违反国家统一税法,为本地区谋取局部的短期的利益的作法和行为.具体表现如下: 1.把已收的税款留给地方,把欠、缓、免的税款留给中央,在当前市场疲软、企业资金紧张、交税困难、欠税严重的情况下,收哪些税,暂缓收哪些税,交哪些税,暂缓交哪些税;免哪些税;不免哪些税;减哪些税,不减哪些税,地方保护主义者的态度不是一视同仁的.他们为了保住地方的收入,往往把已收的税款留给地方,把欠、缓、免的税费,留作上级的收入.
First, the local tax protectionism The so-called tax Local protectionism refers to the tax department in violation of national unification tax laws for the region to seek local short-term interests of the practices and behaviors as follows: 1. The tax has been collected to stay To the local government, the tax owed, suspended or exempted shall be left to the Central Government. In the current market conditions such as the weak market, the shortage of funds, the difficulty of paying tax and the serious tax arrears, Taxes that are taxed are exempt from taxation, which taxes are inevitably taxed, taxation rates are not reduced, and local protectionist attitudes are not treated equally, and they often leave the tax they have collected in order to keep local revenues Owed, slow, free of taxes and fees, reserved for higher income.