chenzhenggaoyu1970niandanrenliaoningshenghaichengxiangeweihuizhenggongzubanshiyuan；1978nianrendalianhaiyunxueyuantuanweishuji；1982nianrenliaoningshengdaliantuanshiweichangwei、xuexiaobubuchang；1985nianrenliaoningshengdalianshichanghaixianfuxianchang；1988nianrenliaoningshengdalianshixigangquweichangwei、fuquchang（zhuchigongzuo）；1993nianrenliaoningshengdalianshifushichang；1997nianrenliaoningshengshengchangzhuli；1998nianrenliaoningshengfushengchang；2003nianrenliaoningshengshenyangshiweifushuji、shichang；2008nianrenliaoningshengweifushuji、shengchang。

　　3yue26ri，guoxinbanjiujinqishengchan、xiaofei、jinchukouyouguanshujujizhengceqingkuangjuxingfabuhui。youjizhetiwen，haiguanzongshuzaibenyuefabujinnian1—2yueshujushi，xiatiaolequnian1—2yuezhongguodadoujinkoudeshuju，zheyangzuodeyuanyinshishenme？haiguanzongshufushuchangwanglingjunhuiyingcheng，guanyutongjishujuxiudingwenti，zheshiyigejishuwenti。duiyigongbudetongjishujujinxingxiuding，shitongjigongzuodeyibufen，mudeshitigonggengjiazhunquedetongjishuju。jutidaomaoyitongjishujudexiuding，yuanyinshiduoyangde，yeyouyidingdegongxing。woguomaoyitongjishijiyuqiyeshenbaodehaiguanxingzhengjiludehuizong，qiyeshenbaohou，youyumaoyixingweifashengbianhuaerxiugaidanzhengshenzhichedan，huozheshenbaoyaosuyouwuerxiugai，douhuiyingxiangwomendetongjiyuanshiziliao，jinerdaozhishujuxiuding。maoyishujuxiudingshigeguomaoyitongjidepubianzuofa，meiguozaineideqitaguojiayeyouleisizuofa，youshixiudingdefuduhaibijiaoda。　　笔者跟多位省级、市级税务人士交流得知，目前并没有全国性查税部署。一些地方根据当地税收大数据风险提示等对个别企业查税，是日常工作，也是税务部门正常履职。毕竟税务部门主要负责税收、社会保险费和有关非税收入的征收管理，发现偷逃税、少缴税行为，理应依法制止，否则就是渎职。

　(　)　(　)据(ju)英(ying)国(guo)政(zheng)府(fu)1(1)3(3)日(ri)发(fa)表(biao)声(sheng)明(ming)称(cheng)：(：)“(“)今(jin)天(tian)的(de)行(xing)动(dong)包(bao)括(kuo)英(ying)国(guo)首(shou)次(ci)针(zhen)对(dui)俄(e)罗(luo)斯(si)总(zong)统(tong)‘(‘)影(ying)子(zi)舰(jian)队(dui)’(’)中(zhong)的(de)船(chuan)只(zhi)实(shi)施(shi)制(zhi)裁(cai)，(，)俄(e)罗(luo)斯(si)利(li)用(yong)这(zhe)些(xie)船(chuan)只(zhi)规(gui)避(bi)英(ying)国(guo)和(he)七(qi)国(guo)集(ji)团(tuan)（(（)G(G)7(7)）(）)的(de)制(zhi)裁(cai)，(，)并(bing)继(ji)续(xu)不(bu)受(shou)限(xian)制(zhi)地(di)进(jin)行(xing)石(shi)油(you)贸(mao)易(yi)。(。)”(”)这(zhe)些(xie)新(xin)制(zhi)裁(cai)还(hai)针(zhen)对(dui)俄(e)罗(luo)斯(si)军(jun)方(fang)的(de)弹(dan)药(yao)、(、)机(ji)床(chuang)、(、)微(wei)电(dian)子(zi)和(he)物(wu)流(liu)供(gong)应(ying)商(shang)，(，)包(bao)括(kuo)位(wei)于(yu)中(zhong)国(guo)、(、)以(yi)色(se)列(lie)、(、)吉(ji)尔(er)吉(ji)斯(si)斯(si)坦(tan)和(he)俄(e)罗(luo)斯(si)的(de)实(shi)体(ti)。(。)声(sheng)明(ming)写(xie)道(dao)，(，)英(ying)国(guo)首(shou)相(xiang)苏(su)纳(na)克(ke)在(zai)意(yi)大(da)利(li)参(can)加(jia)G(G)7(7)峰(feng)会(hui)时(shi)宣(xuan)布(bu)了(le)这(zhe)些(xie)新(xin)的(de)制(zhi)裁(cai)措(cuo)施(shi)，(，)“(“)这(zhe)将(jiang)削(xue)弱(ruo)俄(e)罗(luo)斯(si)为(wei)其(qi)战(zhan)争(zheng)机(ji)器(qi)提(ti)供(gong)资(zi)金(jin)和(he)装(zhuang)备(bei)的(de)能(neng)力(li)”(”)。(。) 「洗濯」と僕は言った。「そしてアイロンがけ」　　jiazhubeijingchaoyangqudezishenwangqiuaihaozhezhangxianshengzaijieshou《huanqiushibao》jizhecaifangshigankai，“yuanlaijiubuhaoyuyuedewangqiuchang，zaizhengqinwenduoguanhou，gengbuhaoyuele。”tashuo：“wojingchangdaqiudeqiuguanzuizaoyuyueshijianshitiqianyizhoudezaoshangqidian，danshixianzaidaodianjiumiaomei，shouyimanjiuxianshiyuyuewanbi。”

　　“近期市场有持续调整，主要在于市场对国内外的宏观经济有一定的担心。”平安基金基金经理薛冀颖对第一财经指出，因为海外通胀超预期，在美联储持续加息的情况下，美欧等国家进入衰退的概率大幅增加。　(　)　(　)坚(jian)守(shou)金(jin)融(rong)监(jian)管(guan)主(zhu)责(ze)主(zhu)业(ye)，(，)强(qiang)化(hua)金(jin)融(rong)风(feng)险(xian)源(yuan)头(tou)管(guan)控(kong)。(。)一(yi)是(shi)强(qiang)化(hua)审(shen)慎(shen)监(jian)管(guan)。(。)把(ba)好(hao)金(jin)融(rong)机(ji)构(gou)准(zhun)入(ru)关(guan)，(，)严(yan)格(ge)股(gu)东(dong)资(zi)质(zhi)审(shen)查(zha)，(，)筑(zhu)牢(lao)产(chan)业(ye)资(zi)本(ben)与(yu)金(jin)融(rong)资(zi)本(ben)防(fang)火(huo)墙(qiang)，(，)坚(jian)决(jue)纠(jiu)正(zheng)违(wei)规(gui)关(guan)联(lian)交(jiao)易(yi)。(。)加(jia)强(qiang)系(xi)统(tong)重(zhong)要(yao)性(xing)金(jin)融(rong)机(ji)构(gou)监(jian)管(guan)，(，)健(jian)全(quan)集(ji)团(tuan)治(zhi)理(li)和(he)对(dui)境(jing)外(wai)子(zi)公(gong)司(si)的(de)风(feng)险(xian)管(guan)控(kong)。(。)分(fen)类(lei)推(tui)进(jin)中(zhong)小(xiao)金(jin)融(rong)机(ji)构(gou)监(jian)管(guan)。(。)优(you)化(hua)金(jin)融(rong)机(ji)构(gou)风(feng)险(xian)控(kong)制(zhi)指(zhi)标(biao)计(ji)算(suan)标(biao)准(zhun)。(。)进(jin)一(yi)步(bu)完(wan)善(shan)监(jian)管(guan)执(zhi)法(fa)体(ti)制(zhi)机(ji)制(zhi)，(，)深(shen)化(hua)跨(kua)部(bu)门(men)监(jian)管(guan)执(zhi)法(fa)协(xie)作(zuo)，(，)严(yan)厉(li)打(da)击(ji)金(jin)融(rong)犯(fan)罪(zui)。(。)推(tui)动(dong)监(jian)管(guan)数(shu)据(ju)共(gong)享(xiang)，(，)加(jia)快(kuai)发(fa)展(zhan)监(jian)管(guan)科(ke)技(ji)，(，)提(ti)高(gao)数(shu)字(zi)化(hua)监(jian)管(guan)能(neng)力(li)。(。)二(er)是(shi)依(yi)法(fa)将(jiang)各(ge)类(lei)金(jin)融(rong)活(huo)动(dong)全(quan)部(bu)纳(na)入(ru)监(jian)管(guan)。(。)金(jin)融(rong)活(huo)动(dong)必(bi)须(xu)持(chi)牌(pai)经(jing)营(ying)，(，)严(yan)禁(jin)“(“)无(wu)照(zhao)驾(jia)驶(shi)”(”)和(he)超(chao)范(fan)围(wei)经(jing)营(ying)，(，)按(an)照(zhao)实(shi)质(zhi)重(zhong)于(yu)形(xing)式(shi)原(yuan)则(ze)监(jian)管(guan)处(chu)置(zhi)非(fei)法(fa)金(jin)融(rong)活(huo)动(dong)，(，)确(que)保(bao)金(jin)融(rong)监(jian)管(guan)全(quan)覆(fu)盖(gai)、(、)无(wu)例(li)外(wai)。(。)强(qiang)化(hua)地(di)方(fang)金(jin)融(rong)监(jian)管(guan)，(，)加(jia)强(qiang)金(jin)融(rong)监(jian)管(guan)协(xie)调(tiao)合(he)作(zuo)。(。)加(jia)强(qiang)金(jin)融(rong)消(xiao)费(fei)者(zhe)适(shi)当(dang)性(xing)管(guan)理(li)，(，)强(qiang)化(hua)投(tou)诉(su)源(yuan)头(tou)治(zhi)理(li)，(，)切(qie)实(shi)保(bao)护(hu)消(xiao)费(fei)者(zhe)合(he)法(fa)权(quan)益(yi)。(。)三(san)是(shi)加(jia)强(qiang)金(jin)融(rong)法(fa)治(zhi)建(jian)设(she)。(。)加(jia)快(kuai)推(tui)进(jin)金(jin)融(rong)稳(wen)定(ding)法(fa)立(li)法(fa)工(gong)作(zuo)，(，)推(tui)动(dong)中(zhong)国(guo)人(ren)民(min)银(yin)行(xing)法(fa)、(、)商(shang)业(ye)银(yin)行(xing)法(fa)、(、)银(yin)行(xing)业(ye)监(jian)督(du)管(guan)理(li)法(fa)、(、)保(bao)险(xian)法(fa)、(、)信(xin)托(tuo)法(fa)、(、)票(piao)据(ju)法(fa)、(、)反(fan)洗(xi)钱(qian)法(fa)、(、)外(wai)汇(hui)管(guan)理(li)条(tiao)例(li)等(deng)重(zhong)点(dian)法(fa)律(lv)法(fa)规(gui)修(xiu)订(ding)，(，)推(tui)进(jin)非(fei)银(yin)行(xing)支(zhi)付(fu)机(ji)构(gou)条(tiao)例(li)、(、)保(bao)险(xian)资(zi)金(jin)运(yun)用(yong)监(jian)督(du)管(guan)理(li)条(tiao)例(li)、(、)金(jin)融(rong)资(zi)产(chan)管(guan)理(li)公(gong)司(si)条(tiao)例(li)、(、)上(shang)市(shi)公(gong)司(si)监(jian)督(du)管(guan)理(li)条(tiao)例(li)、(、)证(zheng)券(quan)公(gong)司(si)监(jian)督(du)管(guan)理(li)条(tiao)例(li)、(、)公(gong)司(si)债(zhai)券(quan)管(guan)理(li)条(tiao)例(li)等(deng)重(zhong)要(yao)立(li)法(fa)修(xiu)法(fa)项(xiang)目(mu)。(。)研(yan)究(jiu)完(wan)善(shan)金(jin)融(rong)领(ling)域(yu)定(ding)期(qi)修(xiu)法(fa)协(xie)调(tiao)机(ji)制(zhi)。(。)四(si)是(shi)强(qiang)化(hua)金(jin)融(rong)反(fan)腐(fu)败(bai)和(he)人(ren)才(cai)队(dui)伍(wu)建(jian)设(she)。(。)强(qiang)化(hua)政(zheng)治(zhi)监(jian)督(du)、(、)日(ri)常(chang)监(jian)督(du)，(，)加(jia)强(qiang)对(dui)关(guan)键(jian)人(ren)员(yuan)、(、)关(guan)键(jian)岗(gang)位(wei)、(、)关(guan)键(jian)环(huan)节(jie)的(de)持(chi)续(xu)管(guan)理(li)和(he)监(jian)督(du)，(，)一(yi)体(ti)推(tui)进(jin)不(bu)敢(gan)腐(fu)、(、)不(bu)能(neng)腐(fu)、(、)不(bu)想(xiang)腐(fu)，(，)打(da)造(zao)政(zheng)治(zhi)觉(jiao)悟(wu)高(gao)、(、)业(ye)务(wu)素(su)质(zhi)强(qiang)、(、)作(zuo)风(feng)过(guo)硬(ying)、(、)清(qing)正(zheng)廉(lian)洁(jie)的(de)金(jin)融(rong)队(dui)伍(wu)。(。)

　　“专精特新”企业，是指具有专业化、精细化、特色化、新颖化发展特征的中小企业。这类企业在推动创新、提升产业配套能力、促进特色优势产业高质量发展等方面能够发挥重要作用。

　　lutoushe13richeng，xinzhicaibaokuohengshuiyuanzhanmaoyiyouxiangongsihezongbuweiyuxianggangdehengbangweidianziyouxiangongsi，liyoushitamenshexianhuozengjingcanyu“pohuaiwukelanwending”huo“pohuaihuoweixiewukelanlingtu”。“meiguozhiyin”cheng，hengshuiyuanzhanmaoyiyouxiangongsihexiangganghengbangweidianziyouxiangongsiciqianyibeimeiguocaizhengbuzhicaiguo。 　　“造成高温的最直接的影响就是大气环流。”郑志海表示，今年南方高温与厄尔尼诺有关，厄尔尼诺背景下有利于副热带高压增强，副高控制之下的地区高温会较强。今年副高总体比较强，目前其主要在南边（南亚）一带，将来副高北抬就会影响我国江南、华南一带。

杨惟义