近几年,有些税务部门擅自越权减免税收,与企业和个体户偷税漏税“并驾齐驱”,且屡禁不止。偷漏税屡查屡犯,数额越来越多;越权减免明暗结合,口子越开越大。直接影响到税收计划的完成,损害了国家财政利益,严重地干扰着正常的经济秩序。因此,越权减免税应当同偷税漏税一样,得到有效地治理和彻底地整顿。越权减免之风盛行,其中有一个认识问题。在一些人看来,偷税漏税属于违法,应当坚决打击,而越权减免就不一样了,是为了改革开放,为了搞活企业,为了促产开源,采取一些灵活变通的办法来创造自己的“小气侯”,不仅无过,而且有功,即使有 In recent years, some tax authorities have escaped tax exemptions by unauthorized means and kept pace with the tax evasion by enterprises and self-employed individuals. Repeated tax evasion of tax repeated offenders, the amount of more and more; ultra vires reduction of light and shade, the more the more open the mouth. Directly affect the completion of the tax plan, undermine the financial interests of the state, and seriously interfere with the normal economic order. Therefore, the ultra vires tax reduction and exemption should be treated in the same way as the tax evasion and tax evasion, so that it can be effectively governed and thoroughly rectified. There is a problem of understanding among the prevailing winds of reduction of authority. In the opinion of some people, tax evasion and tax evasion are illegal and should be resolutely cracked down. And ultra vires relief is not the same. It is for reform and opening up. In order to invigorate enterprises and promote open source and revenue, some flexible ways to create their own “ ”Not only is there nothing, but merit, if any