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长期以来,由于缺乏统一规范的“个体户税负标准”,不同的省、地、县税务部门对个体税收在税收收入中的“比重”大多是按照本地的经济状况,以及上级下达税收任务的大小采取“灵活掌握”的方法,即:总体任务吃紧,那么个体税收就会多征一点;总体任务不吃紧,那么个体税收就少征一点,而经济发达税源丰厚的地区却很少有这种情况。总而言之,经济贫困地区在如何对待当地个体税收在税收总任务的比重问题上,灵活性较大,当然谈不上“以率计征,应收尽收”。
For a long time, due to the lack of a unified and standardized “tax burden for self-employed households”, the “specific gravity” of individual tax revenue by different tax authorities in different provinces, prefectures and counties is mostly determined by the local economic conditions and the size of tax tasks issued by higher authorities Take a “flexible grasp” approach, namely: the overall task is tight, then the individual tax will levy a little more; the overall task is not tight, then the individual tax levy a little less, while economically developed regions rich in revenue is rare . All in all, the impoverished areas in the economy are more flexible in how to deal with the tax burden of local individuals on the total tax revenue. Of course, it is far from “tax-levied and due-collected”.