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我国现行减免税管理体制,规定了大约三种减免税的形式:一是固定的普遍的减免;二是财政补贴性减免;三是经济调节性的减免。当前,在这三种形式的减免税中,财政补贴性减免已越来越成为实现税收职能作用的否定因素。所谓财政补贴性减免,一般是指纳税人因在生产经营过程中遇到人力不可抗拒的自然因素,以及国家政策的重大变动而造成的纳税困难,由纳税人提出申请,经税务部门调查核定,并报经批准后而给予的定期或核定数额的减免。在过去单一的产品经济条件下,这种减免具有其存在的理由。但是,随着改革开
The current system of tax deduction and exemption in our country stipulates about three forms of tax relief: the first one is the fixed universal relief; the second is the financial subsidy relief; and the third is the economic regulatory relief. At present, among the three forms of tax relief, the financial subsidy relief has increasingly become the negation of the function of tax revenue. The so-called fiscal subsidies relief, generally refers to the taxpayers in the production and operation due to human factors irresistible natural factors, as well as major changes in state policy tax difficulties caused by the taxpayer to apply, the tax department investigation and approval, And submit a regular or approved amount of relief after approval. In the past a single product of economic conditions, this relief has its reasons for existence. However, as the reform started