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工商税是对一切从事工商业经营的单位和个人,就其产品销售收入或业务收入征收的一种税。它建立在社会主义商品生产和商品流通基础之上,渗透到国民经济各个部门和生产流通各个环节,具有税源大、范围广等特点,在国家预算收入特别是税收收入中占有相当大的比重,是我国现行税制中的一个主要税种。搞好工商税的纳税检查,对正确贯彻税收政策,保证国家财政收入,发挥税收的经济杠杆作用,具有十分重要的意义。开展工商税的检查,是一项涉及面广政策性强的工作,必须深入细致,认真核实。在具体检查工作中,
The industrial and commercial tax is a kind of tax levied on the sales income or business income of all units and individuals engaged in business administration. It is based on the production of socialist commodities and the circulation of commodities and permeates all sectors of the national economy and all links in production and circulation. It has the characteristics of a large tax source and a wide range of areas, occupies a large proportion of the state budget revenues, especially tax revenues, It is a major tax in our current tax system. Doing a good job in tax inspection of industrial and commercial tax is of great significance to the correct implementation of the tax policy, the assurance of state revenue, and the economic leverage of taxation. To carry out the inspection of industrial and commercial tax is a work involving a wide range of policy areas and must be thoroughly and carefully verified. In the specific inspection work,