论市场经济与依法制税

目前世界上没有完全的市场经济,政府对市场的调控是非常必要的市场经济就是按等价原则进行交换的经济。市场经济决定了我国税收。因此探讨市场经济和依法制税的关系就具有重要的现实意义。

完善中国税制的几点思考

一、降低税率--时机成熟 常人以为,税率高低与税种多少一样,决定着税收的数额,这种认识不错,但是不确切,名义税率决定名义税负乃至名义税收,实际税率决定实际税负乃至实际税收.偷漏严重,优惠泛滥,是拉开名义税收与实际税收差距的根源,高税率未必带来高税收,这其中既有税率定位因素,也有人为执行因素.

对税收征收成本问题的探讨

税收征收成本作为税收活动必须付出的代价，是税收成本的核心。本文分析了我国税收征收成本现状，并对我国税收征收成本现状的成因进行了深入剖析．最后在此基础上提出了优化我国税收征收成本的思路与途径。

税官“黑脸包公”的故事——记泰兴市国税局古溪分局局长王邦平

泰兴市有个古溪镇。古溪镇有,个王邦平。王邦平是泰兴市国税局古溪分局局长。由于他皮肤黝黑,更由于他为人正直、执法如山,所以人们送了他一个雅号——“黑脸包公”。下面就说说关于“黑脸包公”的故事。 王邦平刚到古溪时,是个血气方刚的青年。从他从事税收征管工作的第一天开始,他就给自己立下了信条:“足额征税是我的天职。依法办事是我的原则。”他是这么说的,也是这么做的。 镇上有个个体烟草批发商,认为自己的亲戚是个不大不小的官,有点地位,没人敢得罪他,就长期不按章足额纳税。王邦平心想:“税法面前人人平等。足额纳税是每个公民应尽的义务。

Talk about the necessity and realistic significance of the separation between the financial accounting and tax accounting

The tax accounting and financial accounting＇ s different target, different legal basis, different accounting principles as well as the different time of recognition between incomes and expenses will result in significant differences between accounting income and taxable income. We think that drawing on the experience of the United States and other countries to establish the specialized accounting theory and methods, the implementation of tax accounting and financial accounting separation is an inevitable requirement. Whether the financial accounting and tax accounting should be separated, of which the key lies in the degree of difference and coordinability between accounting income and taxable income. We believe that from our tax system, financial system and the history and current status of the development of accounting systems perspective, it do not exist realistic necessity of the separation between the tax accounting and the financial accounting.