摘要
国企改制过程中出现了诸如旧税无人清缴、新税无人问津、偷税无法查处等税收问题 ,造成了税款的严重流失。其原因是多方面的 ,但从中可以看出 ,国企改革给新税制实施以来的征管模式提出了更高的要求。因此 ,税务部门必须在企业改革不断深化的情况下 。
In the course of reform of state enterprise system,the problems of taxation,such as,old taxes having on one to square;new ones having on one to ask,and evading taxes to be out of punishment,have caused the serious loss of tax payment.Their reasons are various,but from them we can find that the reform of state enterprise sets a still higher demand on the standard of taxing administration when the new tax system has been carried out.As the reform of enterprises becomes intensfied,the tax departments should change tax polices as quick as possible and levy war against the obviously lagging state.
出处
《长春大学学报》
1999年第3期35-37,共3页
Journal of Changchun University
关键词
税款流失
征收管理
税收政策
国有企业
体制改革
reform of sate enterprise system
loss of taxes
management of taxation
tax policy