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国家征税的依据是税法,是以执行税收法律为准绳,依法办事,依率计征。这样,才能促使广大纳税单位和个人自觉履行纳税义务,保证财政收入及时足额缴入国库。然而,“包税”靠的是“人治”,一种没有任何法律作保证的征税手段。所谓包税,就是将税收任务分摊到各个企业,不论其经营好与坏,摊多少,缴多少的一种收税办法。这一收税办法,不仅否定了税收法令的严肃性,也否定了税收本身。所以,包税就不能称之为收税,只能称其为收费。
The basis of national taxation is the tax law, which is based on the implementation of tax laws as the yardstick, according to the law, according to the rate of levy. Only in this way can vast numbers of taxpayers and individuals conscientiously fulfill their tax obligations and ensure that their financial revenues are paid in full and in time to the state treasury. However, the “tax package” relies on “rule of man,” a means of taxation that is not guaranteed by any law. The so-called tax package, that is, the tax task assigned to all enterprises, regardless of their business is good or bad, how much to pay, how much to pay a tax collection. This tax collection method, not only denied the seriousness of tax laws, but also denied the tax itself. Therefore, the tax package can not be called tax, can only be called a fee.