chenyuxiangyanzhongweifandangdezuzhijilv、lianjiejilv、gongzuojilvheshenghuojilv，gouchengyanzhongzhiwuweifabingshexianshouhuifanzui，qiezaidangdeshibadahoubushoulian、bushoushou，xingzhiyanzhong，yingxiangelie，yingyuyansuchuli。yiju《zhongguogongchandangjilvchufentiaoli》《zhonghuarenmingongheguojianchafa》《zhonghuarenmingongheguogongzhirenyuanzhengwuchufenfa》dengyouguanguiding，jingzhongyangjiweichangweihuihuiyiyanjiubingbaozhonggongzhongyangpizhun，juedinggeiyuchenyuxiangkaichudangjichufen；youguojiajianweigeiyuqikaichugongzhichufen；shoujiaoqiweijiweifasuode；jiangqishexianfanzuiwentiyisongjianchajiguanyifashenzhaqisu，suoshecaiwuyibingyisong。

　　canyuyunyingbeijingaolinpikesenlingongyuanxipandeguojiawangqiuzhongxinliangpianhongtuwangqiuchangdideweiningtiyuchuangshiren、CEOjining8rigaosu《huanqiushibao》jizhe：“benjiuxiquedewangqiuchangguanzaizhengqinwenduoguanhoubiandegengjiazhishoukere，xianzaigenbendouyuebushang。”　　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。

　(　)　(　)8(8)月(yue)3(3)1(1)日(ri)，(，)中(zhong)国(guo)人(ren)民(min)银(yin)行(xing)、(、)国(guo)家(jia)金(jin)融(rong)监(jian)督(du)管(guan)理(li)总(zong)局(ju)联(lian)合(he)发(fa)布(bu)《(《)关(guan)于(yu)降(jiang)低(di)存(cun)量(liang)首(shou)套(tao)住(zhu)房(fang)贷(dai)款(kuan)利(li)率(lv)有(you)关(guan)事(shi)项(xiang)的(de)通(tong)知(zhi)》(》)。(。)自(zi)2(2)0(0)2(2)3(3)年(nian)9(9)月(yue)2(2)5(5)日(ri)起(qi)，(，)降(jiang)低(di)存(cun)量(liang)首(shou)套(tao)住(zhu)房(fang)商(shang)业(ye)性(xing)个(ge)人(ren)住(zhu)房(fang)贷(dai)款(kuan)利(li)率(lv)。(。) 「みたいだね」と僕も認めた。　　zhideliuyideshi，guangzhoubenciguapaidikuaichuranganzhao“jiagaozhede”yuanzequedingjingderen，bingweishezhidikuaizuigaochengjiaoxianjia，zheyiweizheguangzhouzhengshiquxiaozhaidi“xiandijia”churangzhengce。

　　在中央对地方转移支付保持一定规模基础上，报告提到，地方要统筹上级转移支付和自有财力，优先使用稳定可靠的经常性财力安排“三保”支出。“三保”支出预算未足额安排前，不得安排其他支出预算。　(　)　(　)针(zhen)对(dui)上(shang)述(shu)情(qing)况(kuang)，(，)通(tong)用(yong)汽(qi)车(che)高(gao)管(guan)表(biao)示(shi)，(，)企(qi)业(ye)对(dui)扭(niu)转(zhuan)中(zhong)国(guo)市(shi)场(chang)的(de)销(xiao)售(shou)局(ju)面(mian)仍(reng)有(you)信(xin)心(xin)，(，)他(ta)们(men)希(xi)望(wang)旗(qi)下(xia)新(xin)能(neng)源(yuan)车(che)型(xing)能(neng)在(zai)中(zhong)国(guo)市(shi)场(chang)继(ji)续(xu)发(fa)力(li)。(。)据(ju)彭(peng)博(bo)社(she)报(bao)道(dao)，(，)通(tong)用(yong)汽(qi)车(che)董(dong)事(shi)长(chang)兼(jian)首(shou)席(xi)执(zhi)行(xing)官(guan)玛(ma)丽(li)·(·)博(bo)拉(la)此(ci)前(qian)表(biao)示(shi)，(，)“(“)当(dang)你(ni)观(guan)察(cha)中(zhong)国(guo)市(shi)场(chang)时(shi)，(，)会(hui)发(fa)现(xian)它(ta)与(yu)5(5)年(nian)前(qian)有(you)很(hen)大(da)不(bu)同(tong)。(。)我(wo)们(men)希(xi)望(wang)能(neng)够(gou)以(yi)正(zheng)确(que)的(de)方(fang)式(shi)参(can)与(yu)到(dao)这(zhe)个(ge)市(shi)场(chang)中(zhong)。(。)”(”)尽(jin)管(guan)在(zai)中(zhong)国(guo)市(shi)场(chang)份(fen)额(e)占(zhan)比(bi)不(bu)大(da)，(，)但(dan)斯(si)特(te)兰(lan)蒂(di)斯(si)也(ye)看(kan)好(hao)中(zhong)国(guo)市(shi)场(chang)，(，)并(bing)“(“)入(ru)股(gu)”(”)中(zhong)国(guo)车(che)企(qi)。(。)去(qu)年(nian)1(1)0(0)月(yue)，(，)斯(si)特(te)兰(lan)蒂(di)斯(si)宣(xuan)布(bu)与(yu)中(zhong)国(guo)零(ling)跑(pao)汽(qi)车(che)成(cheng)为(wei)全(quan)球(qiu)战(zhan)略(lve)伙(huo)伴(ban)，(，)并(bing)向(xiang)后(hou)者(zhe)投(tou)资(zi)1(1)5(5)亿(yi)欧(ou)元(yuan)。(。)

　　上述两起事件，引起了一些企业人士的担忧。这些担忧包括是否存在全国性查税，不少企业担忧如果倒查多年需要补税，这对于经营困难的当下无疑是“雪上加霜”。

　　[huanqiushibaobaodao jizhe nihao]8yue3ri，zhengqinwenduode2024baliaoyunhuiwangqiunvdanguanjun，shixianzhongguoxuanshouzaigaixiangmushangdelishixingtupo，yedianranleminzhongcanyuwangqiuyundongdereqing，wangqiuredusuizhidazhang。jieshou《huanqiushibao》jizhecaifangdezhuanjiarenwei，tiyumingxingyutiyujingjihuixingchengzhengxiangfankui：tiyumingxingdeshifanxiaoyinghuitizhenxiangguantiyuchanye、xiyingengduorencanyudaoyundongzhonglai，dazhongdeguangfancanyuzehuichengwei“weilaimingxingyundongyuan”danshengdejishi。 　　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。

王子久