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减税免税是我国税收制度构成要素之一。 从1994年1月1日起,国务院规定了新的减免税收政策。 这次税制改革以前,不仅税收法律、法规中对各种税的减免有相应的条款规定,而且地方还可以根据税收管理权限,针对某些特殊情况审批一些临时性、困难性减税免税。这些适度的、合理的减免税对于帮助企业解决一些实际困难,对于培养财源、扶持生产起到了一定的积极作用。但各地在审批减免税时,尺度掌握宽严不一,操作上难免带有一些随意性;一些地方超越税收管理权限的规定擅自减税免税、承包或变相承包流转税等现象屡禁不止。这种减税免税过多、过滥的局面破坏了税制的完整,税收的强制性和税法的严肃性受到严重削弱,税收收入大量流失。为此,国务院1993年12月批准的国家税务总局《工商税个改革实施方案》中明确指出:“除税法规定的减免税项目外,各级政府及各部门都不能开减免税的口子。”
Tax relief is one of the components of China’s tax system. Since January 1, 1994, the State Council has stipulated a new tax reduction and exemption policy. Before the reform of the tax system, not only the tax laws and regulations set forth the corresponding provisions on the tax relief but also allowed some local governments to examine and approve temporary and difficult tax exemptions and exemptions based on their tax administration authority. These moderate and reasonable tax deductions for helping enterprises to solve some practical difficulties for the training of financial resources, support for production has played a positive role. However, when examining and approving the tax reduction and exemption duties, the standards are subject to wide and severe standards. Operation is inevitably accompanied with some randomness. In some places, tax deductions and tax exemptions that go beyond the limits of tax administration authority have been repeatedly abolished. This kind of tax deduction is too tax-free and too excessive, which has undermined the integrity of the tax system. The tax coerciveness and the seriousness of the tax law have been severely weakened, and tax revenues have been drastically lost. To this end, the State Administration of Taxation approved in December 1993 the “Industrial and Commercial Tax Reform Implementation Plan” clearly states: “In addition to tax relief under the tax law, all levels of government and all departments can not deduct the tax cut.”