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当前对集体企业的纳税鉴定主要是工商税,对于工商所得税多数倾向于不搞纳税鉴定。原因是所得税比工商税复杂,政策性强,法令规定变化多。怕鉴了工作被动,不如不鉴。这与进一步加强征管工作是不相适应的。从集体企业的错漏税的比重看,所得税大于工商税。以我们1981年检查的398户次看,工商税查补占企业自报税款的6.82%,工商所得税查补占企业自结税款的
The current tax appraisal of collective enterprises is mainly industrial and commercial tax, for the majority of industrial and commercial income tax tend not to engage in tax assessment. The reason is that the income tax is more complicated than the industrial and commercial tax, the policy is strong, and the law requires many changes. Afraid of Kam passive work, it is better not to learn. This is incompatible with further strengthening the collection and management work. From the proportion of corporate tax mistakes, the income tax is greater than the industrial and commercial tax. According to the 398 check-ups that we inspected in 1981, the industrial and commercial tax inspection accounts for 6.82% of the self-reported tax of enterprises, and the industrial and commercial income tax covers the total self-tax amount of the enterprises