wangyixinyanzhongweifandangdezhengzhijilv、zuzhijilv、lianjiejilvheshenghuojilv，gouchengyanzhongzhiwuweifabingshexianshouhuifanzui，qiezaidangdeshibadahoubushoulian、bushoushou，xingzhiyanzhong，yingxiangelie，yingyuyansuchuli。yiju《zhongguogongchandangjilvchufentiaoli》《zhonghuarenmingongheguojianchafa》《zhonghuarenmingongheguogongzhirenyuanzhengwuchufenfa》dengyouguanguiding，jingzhongyangjiweichangweihuihuiyiyanjiubingbaozhonggongzhongyangpizhun，juedinggeiyuwangyixinkaichudangjichufen；youguojiajianweigeiyuqikaichugongzhichufen；zhongzhiqiheilongjiangshengdishisancidangdaihuidaibiaozige；shoujiaoqiweijiweifasuode；jiangqishexianfanzuiwentiyisongjianchajiguanyifashenzhaqisu，suoshecaiwuyibingyisong。

　　ciwai，jin20gezhongdongguojiachuxile2023nian10yuejubandedisanjie“yidaiyilu”guojihezuogaofengluntan。xinhuashebaodao，zhongegongjian“yidaiyilu”yinglailegenggaozhiliang、genggaoshuipingfazhandexinjieduan。第10节　　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。

　(　)　(　)值(zhi)得(de)一(yi)提(ti)的(de)是(shi)，(，)沈(shen)丹(dan)阳(yang)是(shi)学(xue)者(zhe)型(xing)官(guan)员(yuan)，(，)出(chu)版(ban)过(guo)《(《)城(cheng)市(shi)、(、)政(zheng)府(fu)与(yu)中(zhong)国(guo)会(hui)展(zhan)经(jing)济(ji)》(》)《(《)商(shang)务(wu)促(cu)进(jin)与(yu)中(zhong)国(guo)商(shang)务(wu)发(fa)展(zhan)》(》)等(deng)1(1)0(0)多(duo)部(bu)专(zhuan)著(zhu)、(、)编(bian)著(zhu)，(，)发(fa)表(biao)近(jin)百(bai)篇(pian)论(lun)文(wen)和(he)研(yan)究(jiu)报(bao)告(gao)。(。)他(ta)曾(zeng)担(dan)任(ren)上(shang)海(hai)市(shi)政(zheng)府(fu)，(，)福(fu)建(jian)、(、)甘(gan)肃(su)省(sheng)政(zheng)府(fu)决(jue)策(ce)咨(zi)询(xun)顾(gu)问(wen)，(，)还(hai)是(shi)清(qing)华(hua)大(da)学(xue)、(、)浙(zhe)江(jiang)工(gong)商(shang)大(da)学(xue)等(deng)高(gao)校(xiao)兼(jian)职(zhi)教(jiao)授(shou)，(，)上(shang)海(hai)交(jiao)通(tong)大(da)学(xue)特(te)邀(yao)研(yan)究(jiu)员(yuan)。(。) 僕はびっくりして自分の着ている葡萄色のセーターに目をやった。「どうしてそんなことはわかったのかな」　　zaitakanlai，renkouyoushihegoumailishiyingxiangchengshiqianlidezhongyaoyinsu，gaonengjichengshigoufangxuqiuzhichengdugao，gaishanxuqiuchengxianchixuzengjiataishi；tongshi，yaoguanzhugaokucunchengshiquhuayali。zhengtilaikan，fenhuajiangzhudaoweilai3-5nianfangdichanshichangqushi，zhizhixingejuxingcheng，fangqiyingbawozhuliuchengshipinghengbuju、zhenbiefengxian，jianshouanquandixian。

　　公器私用，将地质调查、矿产开发等权力作为敛财纳贿的工具，搞权钱交易，利用职务便利为他人在企业经营、项目承揽、矿权审批等方面谋利，并非法收受巨额财物；　(　)　(　)同(tong)时(shi)，(，)这(zhe)也(ye)意(yi)味(wei)着(zhe)对(dui)平(ping)台(tai)经(jing)济(ji)已(yi)初(chu)步(bu)建(jian)立(li)规(gui)范(fan)、(、)透(tou)明(ming)的(de)监(jian)管(guan)，(，)有(you)利(li)于(yu)形(xing)成(cheng)积(ji)极(ji)、(、)正(zheng)向(xiang)、(、)稳(wen)定(ding)的(de)预(yu)期(qi)，(，)引(yin)导(dao)、(、)督(du)促(cu)大(da)型(xing)平(ping)台(tai)企(qi)业(ye)合(he)规(gui)稳(wen)健(jian)经(jing)营(ying)，(，)更(geng)好(hao)发(fa)挥(hui)资(zi)本(ben)作(zuo)为(wei)生(sheng)产(chan)要(yao)素(su)的(de)积(ji)极(ji)作(zuo)用(yong)，(，)更(geng)好(hao)地(di)服(fu)务(wu)实(shi)体(ti)经(jing)济(ji)和(he)民(min)生(sheng)需(xu)求(qiu)。(。)

　　第一，台内务问题难解。近期“在野”党主导的台立法机构改革行动，造成“朝野”关系紧张、立法机构议事冲突频传；台行政机构提复议案让行政和立法冲突浮上台面，政党纷纷走上街头诉诸群众，政局动荡、人心不安。

　　lipengxinyanzhongweifandangdezhengzhijilv、zuzhijilv、lianjiejilvheshenghuojilv，gouchengyanzhongzhiwuweifabingshexianshouhuifanzui，qiezaidangdeshibadahoubushoulian、bushoushou，xingzhiyanzhong，yingxiangelie，yingyuyansuchuli。yiju《zhongguogongchandangjilvchufentiaoli》《zhonghuarenmingongheguojianchafa》《zhonghuarenmingongheguogongzhirenyuanzhengwuchufenfa》dengyouguanguiding，jingzhongyangjiweichangweihuihuiyiyanjiubingbaozhonggongzhongyangpizhun，juedinggeiyulipengxinkaichudangjichufen；youguojiajianweigeiyuqikaichugongzhichufen；shoujiaoqiweijiweifasuode；jiangqishexianfanzuiwentiyisongjianchajiguanyifashenzhaqisu，suoshecaiwuyibingyisong。 　　详细剖析两个企业补税案例，也能一定程度上消除上述担忧。枝江酒业之所以被要求补缴8500万元消费税，直接原因是审计部门发现问题，税务部门据此执行。

张国柱