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随着改革和经济建设的迅猛发展,行政事业单位应该纳税的越来越多,主要涉及营业税、房产税、土地使用税、固定资金投资方向调节税。目前,行政事业单位普遍存在纳税意识淡薄,对税务机关征税不予支持,造在税收流失,甚至个别单位拒绝检查或阻挠依法行使职权。一、存在问题(一)偷逃税款严重,社会影响极环。依法纳税乃公民应尽的义务,凡发生应纳税款行为,无论是单位或个人,都应本着税法面前人人平等的原则,自觉向税务机关缴纳税款,
With the rapid development of reform and economic construction, more and more taxpayers should be paid by administrative institutions, mainly involving business tax, real estate tax, land use tax and fixed tax investment adjustment tax. At present, there is a widespread awareness of taxpaying in administrative institutions that no tax revenue is levied on the tax authorities, resulting in loss of tax revenue. Some even refuse to inspect or obstruct the exercise of their functions and powers according to law. First, the existing problems (a) the tax evasion serious social impact polar circle. Paying taxes according to law is an obligation that citizens should fulfill. Where any act of tax payment arises, no matter whether it is an individual or an individual, it shall, in accordance with the principle of equality before tax law, voluntarily pay tax to the tax authorities,