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随着我国市场经济体制改革的深入,企业在纳税实务中遇到了一些新情况、新问题,困扰着广大财税工作者。这些问题或疑惑,有的通过对现行政策的认真研究是可以找到正确答案的,有的则是目前政策未明确或者没有规范的。凡是有相关政策依据的问题,我们都按照相关政策给予解答;没有明确政策依据的,我们将提出自己的看法,供广大财税工作者参考。由于水平所限,或者因新政策的不断变化,有些问题的提出与解答,我们更希望给予广大财税工作者带来启发,希望能抛砖引玉。
With the deepening of the reform of the market economy system in our country, enterprises have encountered some new situations and new problems in their tax payment practice, which plague the majority of tax and tax workers. Some of these problems or doubts can be found through the careful study of the existing policies, and some of the current policies are not clear or not standardized. Where there are relevant policies based on the issue, we are in accordance with the relevant policies to answer; Without a clear policy basis, we will put forward their own views for the majority of tax and tax workers for reference. Due to the limited level, or because of the ever-changing new policies and the formulation and solution of some problems, we hope that we will give more enlightenment to tax officials in the hope that we can start a discussion.