“xinxilansuiranshixifangfadaguojia，yeshi‘wuyanlianmeng’chengyuan，danzaiyixiezhongyaowentishangnengjianchizijidelichang，youdulidepanduan，bingbuhuijiandandisuixiaojituanqiwu，zheyidianshizhongguohexinxilannenggoubaochilianghaohezuodezhongyaobaozheng。”

　　boshijituandongshihuizhuxishidifan·hatongzaiCDFnianhuishangyetidao，tamenfeichangyilaizaizhongguodegongyinglian，shuzihuashilingyigezhongyaoyinsu，takeyidazaogongyinglianderenxing。“shishishujukeyirangwomengenghaoliyongquanqiuchanneng，jianceyunshujinzhan，zuizhongshiwomennenggougengjiarongyishiyingshichangdebianhua。”　　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。

　(　)　(　)经(jing)查(zha)，(，)赵(zhao)红(hong)巍(wei)丧(sang)失(shi)理(li)想(xiang)信(xin)念(nian)，(，)背(bei)弃(qi)初(chu)心(xin)使(shi)命(ming)，(，)无(wu)视(shi)中(zhong)央(yang)八(ba)项(xiang)规(gui)定(ding)精(jing)神(shen)，(，)违(wei)规(gui)收(shou)受(shou)礼(li)金(jin)；(；)违(wei)反(fan)组(zu)织(zhi)原(yuan)则(ze)，(，)不(bu)按(an)规(gui)定(ding)报(bao)告(gao)个(ge)人(ren)有(you)关(guan)事(shi)项(xiang)；(；)不(bu)正(zheng)确(que)履(lv)行(xing)工(gong)作(zuo)职(zhi)责(ze)，(，)违(wei)规(gui)决(jue)定(ding)向(xiang)企(qi)业(ye)返(fan)还(hai)土(tu)地(di)出(chu)让(rang)金(jin)；(；)纪(ji)法(fa)底(di)线(xian)失(shi)守(shou)，(，)利(li)用(yong)职(zhi)务(wu)上(shang)的(de)便(bian)利(li)，(，)为(wei)他(ta)人(ren)在(zai)返(fan)还(hai)土(tu)地(di)出(chu)让(rang)金(jin)等(deng)方(fang)面(mian)谋(mou)取(qu)利(li)益(yi)，(，)非(fei)法(fa)收(shou)受(shou)巨(ju)额(e)财(cai)物(wu)。(。) 「あなたは人生に対して恐怖を感じるということはないですか」と僕は訊いてみた。　　《guanyuxinshiqiqianghuagongluyanghuzijinbaozhangdetiaozhayanjiu》yiwenzhongcheng，“shisanwu”yilai，quanguogongluyanghuzijinquekoumeinianzai1000yiyuanyishang。“youyuyanghuzijinbaozhangbuzu，jinjinianxiangguanguihuazhongxintiaozengdeguodaoheshengdaopubianhaimeiyouwanquananzhaoguoshengganxiangonglubiaozhunyuyiyanghu，xibubufenshengfendazhongxiuyanghugongchengnanyijishishishi，luwangzhongrengcunzaiyidingbilidecichadenglu。zai2021nianpingdinglichengzhong，quanguohaiyou4wangonglideputongguoshengdao、50wangonglinongcungongluweicichalu。lingwaihaiyoujin50wangonglidenongcungongluweinarulukuangpingding，qijishuzhuangkuanggengburongleguan。”《guanyuxinshiqiqianghuagongluyanghuzijinbaozhangdetiaozhayanjiu》yiwencheng，jinnianlaichixushishidedaguimogongluxingaijiangongchengjianhuanlegongluyanghudewenti，2011nian—2020nian，woguoshishigongluxingaijianlichengyue290wangongli，yuezhanzhenggeluwangguimode56%。suizhegonglujiansheqiangduzhubufanghuan，jianshetouziduigonglujishuzhuangkuangshuipinglashengdezuoyongjiangzhubujianruo，gongluyanghutourubuzudewentijianggengjiaxianxian。

　　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。　(　)　(　)据(ju)最(zui)新(xin)气(qi)象(xiang)资(zi)料(liao)分(fen)析(xi)，(，)2(2)1(1)日(ri)前(qian)河(he)南(nan)省(sheng)将(jiang)仍(reng)以(yi)高(gao)温(wen)天(tian)气(qi)为(wei)主(zhu)，(，)不(bu)过(guo)每(mei)天(tian)的(de)高(gao)温(wen)影(ying)响(xiang)范(fan)围(wei)和(he)强(qiang)度(du)会(hui)有(you)不(bu)同(tong)。(。)预(yu)计(ji)1(1)6(6)日(ri)东(dong)南(nan)部(bu)，(，)1(1)8(8)日(ri)北(bei)部(bu)、(、)东(dong)部(bu)、(、)南(nan)部(bu)，(，)1(1)9(9)日(ri)北(bei)部(bu)、(、)东(dong)部(bu)，(，)2(2)1(1)日(ri)北(bei)中(zhong)部(bu)、(、)西(xi)南(nan)部(bu)最(zui)高(gao)气(qi)温(wen)将(jiang)达(da)3(3)7(7)到(dao)3(3)9(9)℃(℃)，(，)局(ju)部(bu)超(chao)过(guo)4(4)0(0)℃(℃)。(。)

　　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。

　　“ninengxiangxiangyigemingxingdaiyanyijiachuzuchegongsima？”yijiapingjiechuantongchuzuqicheyewuzhuanxingrujuwangyuechexingyedeqiyeyunyingfuzerenshuodao，chuantongchuzuchezuodezuidayingxiaokenengjiushibacheshentuzhuangchengtongyangdeyanse。 　　纸上声音书店3000平米库房受灾，4/5的图书报废，300平米的西直门店亟待铺货开业被搁置，货车被泡，门店无法供货，线上订单无法发货，预估损失5000万码洋。该企业打算通过网店开通低价储值活动以及泡水书免费送活动来自救。

孙念祖