论文部分内容阅读
编辑同志: 最近,笔者不时从报刊上看到一些地方出现“以费挤税”问题的消息,所谓“费挤税”,就是纳税人应当缴纳的税收而被其他各项收费挤掉,使纳税人先缴费,后缴税,甚至费大于税,拖欠税款的现象。据报载,南京市鼓楼区某修车行业个体户,1996年平均缴纳各项税收1560元,交纳各项费用3165元,费用是税收的2倍。 造成“费挤税”的因素很多,但据笔者观察,主要有以下几个方面的原因:一是有的纳税人税费不分,对于纳税人特别是一些个体户来说,管它是收税还是收费,反正都是一样缴钱,他们并不知道缴税是纳税人应尽的义务,“皇粮国税”一个子儿也不能少,税款最终要全部上缴国库,而费用则是有的管理部门根据管理职能和特点,向纳税人收取的管理费用,如治安联防费、门前卫生三包费等
Editing Comrades: Recently, I have seen from the press from time to time some news of the issue of “taxation extortion” in some places in the press. The so-called “tax extortionation tax” is the tax payable by taxpayers and is squeezed out by other fees and charges so that taxes People pay the first payment, pay taxes, or even more than the tax fee, the phenomenon of tax arrears. It has been reported that a garage owner in Gulou District of Nanjing Municipality paid an average of 1,560 yuan of taxes in 1996 and paid 3165 yuan of all fees at a rate twice the tax revenue. There are many factors that contribute to the “fee squeeze tax”. However, as far as the author observes, there are mainly the following reasons: First, some taxpayers do not pay taxes and fees. For taxpayers, especially some self-employed people, it is taxable Or fees, anyway, are the same money, they do not know tax is the duty of taxpayers, “royal grain tax” a child can not be less, the tax eventually to be fully turned over to the treasury, and the cost is some management Departments according to the management functions and features, to the taxpayers charge management fees, such as public security and anti-federal fees, Sanmenfang in front of health fees