近年来,国家为了支持社会福利事业,相继在税收上对福利企业采取了一系列的优惠政策,这无疑将有助于提高广大社会福利企业的生产能力。但是由于部分社会福利企业内部财务管理混乱,一些人挖空心思打着福利企业的招牌,钻国家税收的空子,致使国家税款大量流失。那么税务部门如何在深入贯彻新税制的前提下,大力加强社会福利企业的税收征管呢?我认为,当前应做好以下几方面的工作。 一、要在新旧税制的衔按中,重点解决好以前年度减免税款的核算问题 In recent years, in order to support social welfare undertakings, the state has successively adopted a series of preferential policies for welfare enterprises on taxation, which will undoubtedly help improve the productive capacity of the vast number of social welfare enterprises. However, due to the chaos in the internal financial management of some social welfare enterprises, some people have dared to ignore the signs of welfare enterprises and loopholes in the country’s tax revenues, resulting in the drastic loss of state taxes. So how the tax department to thoroughly implement the new tax system under the premise of vigorously strengthen the tax collection and management of social welfare enterprises do? I think that the current should do the following aspects of the work. First, we should focus on solving the problems of tax deduction and exemption in the previous year based on the titles of the new and old tax systems