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我在参加乡镇企业财务检查时,发现有的个人收入调节税是由企业缴纳的。有的在上年利润中列支,有的从联营利润中支付,有的从国家减免的税款中列支,有的在生产成本中列支,严重违反了财经纪律和税法规定。据悉,上述违纪现象不仅存在于乡镇企业,也不同程度地存在于其他部门。纠正这一违法、违纪行为的关键在于领导,当今很多企业领导人都是企业的承包人或租赁
When I took part in the financial inspection of township enterprises, I found that some personal income adjustment tax was paid by the enterprises. Some listed the profits of the previous year, some paid them out of the profits of the joint ventures, some from the tax relief granted by the state, and others were included in the production costs, seriously violating the financial discipline and tax laws. It is reported that the above discipline not only exists in the township enterprises, but also to varying degrees exist in other departments. The key to rectifying this infringement and misconduct lies in leadership. Many business leaders today are business contractors or leases