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现行制度规定,乡镇企业发生的各种税收滞纳金和罚款在企业的专用基金中列支,我认为这样处理不妥。其理由:一是滞纳金和罚款属于经济惩罚性质,其责任人应承担一定的责任,如在专用基金中列支,起不到促使单位或责任个人遵纪守法的作用;二是当前绝大部分企业实行了经营承包责任制,企业发生的滞纳金和罚款应包括在承包责任之内,直接与经济利益挂钩,如在专用基金中列支,显得与厂长和有关人员毫无责任关系。我建议企业的滞纳金和
The current system stipulates that all kinds of tax fines and fines incurred by township and village enterprises are expensed in the special funds of the enterprises, and I think such a solution is inappropriate. The reasons are as follows: First, late fees and fines fall into the category of economic punishment. The responsible persons should bear certain responsibilities, such as excluding them in special funds, failing to obey the laws and regulations of the units or responsible individuals. Second, most of the current Enterprises implemented a system of contractual responsibility for contracting operations. Late fees and fines incurred by enterprises should be included in the contractual obligations and be linked directly with economic interests. If they are used in special-purpose funds, they appear to have no liability relationship with the factory director and relevant personnel. I suggest that enterprises should pay late fees and fees