80nianlai，zhongguofulihuibingchi“yongyuanhedangzaiyiqi”dejiandingxinnian，zaifuyoubaojian、xiaoneiwaijiaoyu、shaoerwenhuajishehuifulidenglingyukaizhanshiyanxing、shifanxinggongzuo，weiwoguofunvertongshiyefazhan，weicujinzuguotongyishiye、weihushijiehepingyufazhan，fahuiledutezuoyong，qudelefengshuochengguo。

　　21shijijingjibaodaojizhelejiedao，cici5nianqiLPRweitiaozhengzhuyaoyousandayuanyin：yishiyinxingjingxichayalijiaoda，5nianqiLPRbubianyouzhuyushangyeyinxingwendingjingxichashuiping；ershiyinchengshicexia，loushi“leng”dedifangfangdaililvkeyidiyuLPR；sanshibimianxinjiufangdailichajinyibuzoukuo，houxucunliangfangdaililvxiatiaogailvjiaoda。　　中国名义税负一直高于实际税负。所谓名义税负是指企业名义上该缴纳的税费。由于征管、企业对税法理解等原因，实际上企业不一定足额缴纳法律意义上的税费。

　(　)　(　)6(6)月(yue)2(2)1(1)日(ri)，(，)中(zhong)央(yang)纪(ji)委(wei)国(guo)家(jia)监(jian)委(wei)发(fa)布(bu)消(xiao)息(xi)，(，)自(zi)然(ran)资(zi)源(yuan)部(bu)原(yuan)党(dang)组(zu)成(cheng)员(yuan)，(，)中(zhong)国(guo)地(di)质(zhi)调(tiao)查(zha)局(ju)原(yuan)党(dang)组(zu)书(shu)记(ji)、(、)局(ju)长(chang)钟(zhong)自(zi)然(ran)被(bei)开(kai)除(chu)党(dang)籍(ji)，(，)涉(she)嫌(xian)受(shou)贿(hui)、(、)故(gu)意(yi)泄(xie)露(lu)国(guo)家(jia)秘(mi)密(mi)犯(fan)罪(zui)问(wen)题(ti)移(yi)送(song)检(jian)察(cha)机(ji)关(guan)依(yi)法(fa)审(shen)查(zha)起(qi)诉(su)。(。) 「ワタナベ君に送ってもらうわ」とハツミさんは言った。　　zhonggongzhongyangdewenjianyetixianchuduizhengxiejiebietiaozhengheyouhuadezhongshi。2006nian，zhonggongzhongyangfabude《guanyujiaqiangrenminzhengxiegongzuodeyijian》diyicijiangtuchujiebietesemingqueweizhengxiezishenjianshedeteyouneihan。2015nian，zhonggongzhongyang《guanyujiaqiangshehuizhuyixieshangminzhujianshedeyijian》tichu，“zaitiaojianchengshushiduizhengxiejiebieshidangjinxingtiaozheng”。2019nian，zhonggongzhongyang《guanyuxinshidaijiaqianghegaijinrenminzhengxiegongzuodeyijian》zaicitichu，yao“youhuajiebieshezhi，zengqiangjiebiedaibiaoxing，genghaofanyinggejiegefangmianyuanwangsuqiu”。

　　在赖化平被拿下当晚，7月16日晚，阜新市政府召开党组（扩大）会议，通报省纪委监委对赖化平涉嫌严重违纪违法进行纪律审查和监察调查的决定，认真落实市委常委会会议精神。阜新市市长周鹏举主持会议。　(　)　(　)三(san)是(shi)恒(heng)大(da)地(di)产(chan)未(wei)按(an)规(gui)定(ding)及(ji)时(shi)披(pi)露(lu)相(xiang)关(guan)信(xin)息(xi)，(，)这(zhe)包(bao)括(kuo)：(：)恒(heng)大(da)地(di)产(chan)未(wei)按(an)期(qi)披(pi)露(lu)2(2)0(0)2(2)1(1)年(nian)年(nian)度(du)报(bao)告(gao)、(、)2(2)0(0)2(2)2(2)年(nian)中(zhong)期(qi)报(bao)告(gao)及(ji)2(2)0(0)2(2)2(2)年(nian)年(nian)度(du)报(bao)告(gao)、(、)未(wei)按(an)规(gui)定(ding)披(pi)露(lu)重(zhong)大(da)诉(su)讼(song)仲(zhong)裁(cai)的(de)情(qing)况(kuang)、(、)未(wei)按(an)规(gui)定(ding)披(pi)露(lu)未(wei)能(neng)清(qing)偿(chang)到(dao)期(qi)债(zhai)务(wu)的(de)情(qing)况(kuang)。(。)

　　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。

　　qunaershujuxianshi，xiaoxifabuhou，qunaerpingtai“aodaliya”jipiaosousuolianghuanbizengchangsichengyishang。zaiqunaerpingtaishang，feiwangaodaliyadehangxianfugaiduogechengshi。xinikezhifeibeijing、shanghai、guangzhou、shenzhen、chengdou、hangzhou、zhongqing、nanjing、shamen、tianjin、jinan、xian、haikou、zhengzhou、taiyuandengduogechengshi，shuqicongzhengzhou、zhongqing、tianjinwangfanxinigengbianyi，jiagezai2500yuanzuoyou。ciwai，moerbenkezhifeibeijing、shanghai、guangzhou、chengdou、hangzhou、nanjing、shamen、qingdao、haikoudengchengshi，shanghai、guangzhouyeyouzhifeibulisibandehangbanzaishou。conglvyoudingdanlaikan，dabaojiao、xinigejuyuan、chuhaiguanhaitunshoudaolvkehuanying，8-12rituanyudinggengduo。zaiaodaliya，lvkekeyichuhaiguanjing、kanqieguichao，tiyantesefengqing。 　　钟自然严重违反党的政治纪律、组织纪律、廉洁纪律和生活纪律，构成严重职务违法并涉嫌受贿、故意泄露国家秘密犯罪，且在党的十八大后不收敛、不收手，性质严重，影响恶劣，应予严肃处理。

张广才