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所谓任务与法制的矛盾,准确地说,就是完成财政预算收入任务与依法征收的矛盾。这个矛盾的主要表现是:《税收征收管理法》(以下简称征管法)规定“税务机关依照法律、行政法规的规定征收税款,不得违反法律和行政法规的规定,开征、停征、多征或者少征税款”。但在完成预算收入实际工作中,常常是预算收入任务完成了,应收可收的也不收了;预算收入任务完不成,不该收的也收了;甚至要求调整预算收入任务指标,以“保证”预算收入任务的完成。这就
The so-called contradiction between the task and the legal system, to be precise, is the contradiction between fulfilling the task of revenue budget and the collection according to law. The main manifestation of this contradiction is that the Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the Tax Administration Law) stipulates that “tax authorities shall impose duties in accordance with the provisions of laws and administrative regulations, and shall not impose levying, suspending or levying taxes in violation of laws and administrative regulations Or less tax. ” However, in the actual work of completing the budgetary revenue, it is often the task of budgetary revenue that has been completed and the receivable or notable; the task of budgetary income can not be completed and should not be collected; and even the task of adjusting the budgetary revenue to “Guaranteed” budget revenue task completion. This is