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税收是国家财政的主要支柱中国财政收入的90%来自税收。依法纳税是每个纳税人应尽的义务。尽管1996年国内工商税收比上年增加1062亿元,1997年又比1996年增加1114亿元,达到7548亿元,但国内目前法定应征税额与实征税额之差仍达20%~40%。1997年下半年,国家税务总局对8.5万户商业企业进行了检查,发现1996年偷税面为29.08%,1997年为23.37%。据有关资料,国家每年税款流失至少1000亿元。 1993年底,国务院发布的新税法对纳税人作了“一般规模纳税人”和“小规模纳税人”两类区分。其中“一般规模纳税人”会计核算健全,能够提供准确税务资料,税务主管部门查核措施比较有力,一般均能依法纳税;而小规模纳税人(其中包括从事货物批发或零
Taxes are the mainstay of state finance 90% of China’s fiscal revenue comes from taxes. Paying taxes according to law is an obligation to every taxpayer. Although the domestic industrial and commercial tax revenue increased by 106.2 billion yuan over 1996 and 114.1 billion yuan from 1997 to 754.8 billion yuan in 1996, the difference between the statutory taxable amount and the taxable amount in the country still stands at 20-40% . In the second half of 1997, the State Administration of Taxation conducted an inspection of 85,000 commercial enterprises and found that the tax-evasion rate was 29.08% in 1996 and 23.37% in 1997. According to relevant information, the annual tax loss of the country is at least 100 billion yuan. The end of 1993, the State Council issued a new tax law on taxpayers made “general-scale taxpayers” and “small-scale taxpayers,” two types of distinction. Among them, “general-scale taxpayers,” with sound accounting, can provide accurate tax information, the competent tax authorities to check more powerful, generally are taxable according to law; and small-scale taxpayers (including those engaged in wholesale or zero