论文部分内容阅读
信用评级可能是治标不治本新华网报道,国家税务总局公布为纳税人进行信用评级的《纳税信誉等级评定管理办法》。实行纳税信用评级的一个重要意图是,使“被曝光偷逃税的企业很容易失去生意伙伴”。据说,条件成熟后,还将对个人实行纳税信用评级。可以乐观地预测,实行纳税评级制度后,对某些喜欢以及善于偷税逃税的企业及个人必将产生一定的制约作用。但是对偷税逃税的治理必须逐步建立“纳税面前人人平等”的社会法治环境。以往的大量现象则是,行政权力每每凌驾于税收法治之上,甚至某领导批一个条子,一个企业的税负就可以被减免。既然纳税连严肃性和法律强制性都没有,还谈什么“纳税光荣”?在这样的体制背景下,税务、审计部门多检查几次或少检查几次,甚至公布一下A、B、C,仍将是治标不治本。
Credit rating may be a temporary solution Xinhuanet reported that the State Administration of Taxation announced for taxpayers credit rating “tax credit rating assessment management approach.” An important intention of implementing a tax credit rating is to make it easy for “enterprises that have been exposed to tax evasion to lose their business partners.” It is said that after the conditions are ripe, tax credit rating will also be imposed on individuals. It is optimistic to predict that after the implementation of the tax rating system, some enterprises and individuals who like to evade tax evasion and are good at it will inevitably have some restraining effect. However, the governance of tax evasion by tax evasion must gradually establish a social rule of law environment in which “everyone is equal before the tax payment.” In the past a large number of phenomena is that the executive power often surpasses the tax rule of law, and even a piece of paper approved by a leader, a company’s tax burden can be relief. Since taxpayers are neither serious nor mandatory in law, what are the “tax honors”? In such a system, the taxation and auditing departments examine more or less several inspections, and even announce A, B, C, Will still be a temporary solution.