bennianduruxuanxiangmudeyanjiuchengguojuyouyuanchuangxingtuchu、shehuiyiyizhongdadetedian。qizhong，“hekongfuhetichengshudutiaokonghezijiyinzujihuo”deyanjiu，jiejuelefayushengwuxuelingyudezhongdakexuewenti；“zhiwuyuanyuanzajiaoguochengzhong‘huafenmengdaoxiaoying’defenzijizhi”deyanjiuweiweilaishixianzhiwuyuanyuanzajiao、chuangzhiquanxindezhiwuzhongzhiziyuandiandinglejianshidejichu；“changdaojunyuanxiuzhutonggongmeishitiaokongdaixiexingjibingdexinbadian”deyanjiu，shixianchangdaojunqundejingzhuntiaokong，kaipilejibingyufang、zhenduan、ganyuxinlujing；“rentiqiguanxinpianjiduomotaijingzhunceliangfangfagoujian”deyanjiuzaiyaowuyanfaheshaixuan、gexinghuayiliao、huanjingpinggu、hangkongyixuedenglingyuyouzheshifenguangfandeyingyong。ruxuanxiangmudoushimianxiangshengmingkexueqianyan，mianxiangrenminshengmingjiankang，jujiaojiejueredianwenti。

　　zai21shijijingjibaodaodexiaotiaozhazhong，you25.84%deyonghurenweidouyindaoyouduilvyouchanyeyingxiangbuda，27.91%deyonghushenzhirenweihuichanshengxiaojiyingxiang。suizhewenlvchanyequanmianfusu，dangxiashijiaruxianshangdaoyouxingliedehaoshijima？　　中央要求谋划新一轮财税改革，税制改革是重头戏，未来增值税、消费税、个税等主要税种还将有进一步改革举措。笔者呼吁，在税收征管不断强化的同时，为促进企业、个人实际税负维持在合理水平，未来税制改革应当统筹考虑降低名义税率。

　(　)　(　)然(ran)而(er)，(，)这(zhe)些(xie)原(yuan)本(ben)上(shang)不(bu)了(le)台(tai)面(mian)的(de)食(shi)宿(xiu)条(tiao)件(jian)，(，)在(zai)一(yi)些(xie)研(yan)学(xue)机(ji)构(gou)宣(xuan)传(chuan)中(zhong)，(，)竟(jing)也(ye)成(cheng)了(le)“(“)卖(mai)点(dian)”(”)。(。)一(yi)些(xie)机(ji)构(gou)会(hui)宣(xuan)称(cheng)：(：)“(“)每(mei)一(yi)次(ci)困(kun)难(nan)都(dou)是(shi)成(cheng)长(chang)机(ji)会(hui)”(”)“(“)想(xiang)让(rang)孩(hai)子(zi)多(duo)吃(chi)苦(ku)，(，)就(jiu)去(qu)村(cun)里(li)补(bu)一(yi)补(bu)”(”)…(…)…(…) 「そうだろうね」と僕は言った。でもそんな中で静かに食事をしていると不思議に人々のざわめきが恋しくなった。人々の笑い声や無意味な叫び声や大仰な表現がなつかしくなった。僕はそんなざわめきにそれまでけっこううんざりさせられてきたものだがcそれでもこの奇妙な静けさの中で魚を食べているとcどうも気持ちが落ちつかなかった。その食堂の雰囲気は特殊な機械工具の見本市会場に似ていた。限定された分野に強い興味を持った人々が限定された場所に集ってc互い同士でしかわからない情報を交換しているのだ。　　zuijinliangqiqiyebushuishijianyinqishichangguanzhu。yishihubeizhijiangjiuyegufenyouxiangongsibeiyaoqiubushui8500wanyuan，yinzhebishuikuanbeizhuisuzhi1994nian，shideshuiwu“daozha30nian”chengweiyulunjiaodian。ershiningbobohuihuagongkejigufenyouxiangongsi3yuefenshoudaodangdishuiwuyaoqiubushui5yiyuandetongzhi，zuijinqiyexuanbutingchan。shangshuliangqishijian，yinqileyixieqiyerenshidedanyou。zhexiedanyoubaokuoshifoucunzaiquanguoxingzhashui，bushaoqiyedanyouruguodaozhaduonianxuyaobushui，zheduiyujingyingkunnandedangxiawuyishi“xueshangjiashuang”。genduoweishengji、shijishuiwurenshijiaoliudezhi，muqianbingmeiyouquanguoxingzhashuibushu。yixiedifanggenjudangdishuishoudashujufengxiantishidengduigebieqiyezhashui，shirichanggongzuo，yeshishuiwubumenzhengchanglvzhi。bijingshuiwubumenzhuyaofuzeshuishou、shehuibaoxianfeiheyouguanfeishuishourudezhengshouguanli，faxiantoutaoshui、shaojiaoshuixingwei，liyingyifazhizhi，fouzejiushiduzhi。（diyicaijing）

　　受高空低槽东移影响，16日河南省有分散性阵雨、雷阵雨，雨量分布不均，中西部局部中雨或大雨，并伴有短时强降水、雷暴大风等强对流天气。　(　)　(　)事(shi)实(shi)之(zhi)一(yi)：(：)《(《)反(fan)间(jian)谍(die)法(fa)》(》)对(dui)国(guo)家(jia)安(an)全(quan)机(ji)关(guan)执(zhi)法(fa)工(gong)作(zuo)作(zuo)了(le)严(yan)格(ge)限(xian)定(ding)。(。)这(zhe)次(ci)修(xiu)订(ding)的(de)《(《)反(fan)间(jian)谍(die)法(fa)》(》)，(，)既(ji)科(ke)学(xue)合(he)理(li)赋(fu)权(quan)，(，)依(yi)法(fa)保(bao)障(zhang)反(fan)间(jian)谍(die)工(gong)作(zuo)主(zhu)管(guan)机(ji)关(guan)有(you)效(xiao)发(fa)现(xian)处(chu)置(zhi)间(jian)谍(die)违(wei)法(fa)犯(fan)罪(zui)行(xing)为(wei)，(，)又(you)严(yan)格(ge)规(gui)范(fan)限(xian)权(quan)，(，)确(que)保(bao)始(shi)终(zhong)按(an)照(zhao)法(fa)定(ding)权(quan)限(xian)和(he)程(cheng)序(xu)行(xing)使(shi)各(ge)项(xiang)执(zhi)法(fa)权(quan)。(。)比(bi)如(ru)，(，)针(zhen)对(dui)不(bu)同(tong)性(xing)质(zhi)和(he)种(zhong)类(lei)的(de)执(zhi)法(fa)权(quan)，(，)分(fen)别(bie)规(gui)定(ding)由(you)不(bu)同(tong)层(ceng)级(ji)的(de)国(guo)家(jia)安(an)全(quan)机(ji)关(guan)行(xing)使(shi)，(，)严(yan)格(ge)审(shen)批(pi)权(quan)限(xian)，(，)加(jia)强(qiang)事(shi)前(qian)监(jian)管(guan)。(。)比(bi)如(ru)，(，)采(cai)取(qu)查(zha)阅(yue)、(、)调(tiao)取(qu)、(、)传(chuan)唤(huan)、(、)检(jian)查(zha)、(、)查(zha)询(xun)、(、)查(zha)封(feng)、(、)扣(kou)押(ya)、(、)冻(dong)结(jie)等(deng)措(cuo)施(shi)，(，)明(ming)确(que)应(ying)当(dang)由(you)2(2)人(ren)以(yi)上(shang)进(jin)行(xing)，(，)并(bing)依(yi)法(fa)出(chu)示(shi)工(gong)作(zuo)证(zheng)件(jian)和(he)相(xiang)关(guan)法(fa)律(lv)文(wen)书(shu)；(；)进(jin)行(xing)检(jian)查(zha)、(、)查(zha)封(feng)、(、)扣(kou)押(ya)等(deng)重(zhong)要(yao)取(qu)证(zheng)工(gong)作(zuo)，(，)还(hai)应(ying)当(dang)全(quan)程(cheng)录(lu)音(yin)录(lu)像(xiang)。(。)比(bi)如(ru)，(，)根(gen)据(ju)违(wei)法(fa)行(xing)为(wei)种(zhong)类(lei)和(he)程(cheng)度(du)，(，)分(fen)别(bie)设(she)置(zhi)不(bu)同(tong)法(fa)律(lv)责(ze)任(ren)，(，)对(dui)于(yu)涉(she)及(ji)间(jian)谍(die)行(xing)为(wei)的(de)轻(qing)微(wei)违(wei)法(fa)行(xing)为(wei)，(，)予(yu)以(yi)警(jing)告(gao)、(、)罚(fa)款(kuan)、(、)拘(ju)留(liu)等(deng)行(xing)政(zheng)处(chu)罚(fa)，(，)对(dui)于(yu)构(gou)成(cheng)犯(fan)罪(zui)的(de)，(，)依(yi)法(fa)追(zhui)究(jiu)刑(xing)事(shi)责(ze)任(ren)。(。)

　　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。

　　huadongshifandaxueyataiyanjiuzhongxinzhixingzhurenchenhongdui《huanqiushibao》jizhebiaoshi，jinnianlaifeilvbinwulixuanchengduihuangyandaoyongyouzhuquan，jishimeiguozaibeihoutuidong，yeshifeiguoneizhengzhidouzhengsuozhi。congwaibuyinsulaikan，meiguoyizhixiwangliyongfeilvbinbinlinnanhai、kaojintaiwanzheyidiliweizhi，yijishouguomeiguozhiminyingxiangzheyilishilianxi，jiangqidazaoweifanhuadejunshijidi。makesishangtaihou，meiguogengshijiajinlexiangguangongzuo。congneibuyinsufenxi，makesixiwangyinanhaiwentiweizhuashouyuduteertejiazujinxingzhengzhijiaoliang，qijianbanuzhangdeshouduanyuduteertexiangduilinghuowushidezhengcexingchengxianmingduibi，mudejiushiweilexiangguoneizhengmingduteertezaiwaijiaoshangde“ruanruo”。chenhongtixingshuo，makesishangtaihoubujiu，meiguojiujiangfeilvbinbeiduanjulitaiwanbudao200gonglidedaoyusheweimeijunjunshijidi，feifang“duboshi”dijiangguojiaanquanyazhuzaimeiguoshenshang，danshijishang，meiguogenbenbuhuikaolvbieguodeanquanyuliyi。meifeitongmengguanxihexiangguananquanxieyizhishiyizhang“dabing”，meiguoyizaiweigudongfeizhengfujixutiaoxinzhongguo“jiayoudaqi”。 　　近些年我们也能看到这些举措，中国推出大规模减税降费政策，有不少是长期执行的制度性政策。比如为消除重复征税，营业税改为增值税；增值税基本税率从17%降至13%；个人所得税也通过扩大税率级距、增加专项附加扣除、提高起征点，实际降低了税负；城镇职工基本养老保险单位缴费比例降至16%等。

张国柱