“dangnianrenmenyanjiu‘zhiben’chaoben，faxianshoujidaodezhiyouqianbashihuineirongdecanbenchaoben。zaiwenziyuyanshang，tamenhe‘chengben’chajuhenda，jihumeiyiyedouyouwenzidebutong。shouchaobendeyuyanqishigengjiejinzuozhedeyuyan。yinciyanjiuzhejiaodeyoubiyaozuoyigexinde‘benzi’。”zhongguohongloumengxuehuifuhuichang、zhongguoyishuyanjiuyuanhongloumengyanjiusuosuochangsunweikeshuoqi1982nianxinbanbendelaiyuanshi，zheyangpinglun。

　　beijingjiaotongdaxueguojiajiaotongfazhanyanjiuyuanfuyuanchanglihongchangdui《zhongguoxinwenzhoukan》fenxi，qunianditieyunyingchengbenpubianshangzhangyuyiqingfangkongyouyidingguanlian。daduoshuchengshiditiebingweitingyun，touruledaliangfangyishebeijirenyuandenggangxingzhichu。ciwai，ditiebancijianshaosuojieyuedenenghaoyouxian，eryanghugongzuoruchang，yanghuweixiuchengbenbuhuiyincijiangdi。erbufenchengshiditieyunyingchengbendafushangzhang，zezhuyaoyouyuditiewangluokuozhang，lichengzengjia，yunyingtouruyexiangyingzengjia。　　但随着税收征管能力不断强化，税收征收率不断提高，企业实际税负正在逐步接近名义税负，在当前经济形势下，企业痛感会更明显，一些企业如果不能承担可能会选择停业，这不仅影响就业，更会对宏观经济运行带来负面影响。

　(　)　(　)8(8)月(yue)9(9)日(ri)，(，)海(hai)南(nan)省(sheng)住(zhu)房(fang)公(gong)积(ji)金(jin)管(guan)理(li)局(ju)发(fa)布(bu)通(tong)知(zhi)，(，)为(wei)充(chong)分(fen)发(fa)挥(hui)住(zhu)房(fang)公(gong)积(ji)金(jin)制(zhi)度(du)保(bao)障(zhang)作(zuo)用(yong)，(，)进(jin)一(yi)步(bu)纾(shu)解(jie)海(hai)南(nan)省(sheng)缴(jiao)存(cun)的(de)单(dan)位(wei)和(he)职(zhi)工(gong)在(zai)本(ben)轮(lun)疫(yi)情(qing)防(fang)控(kong)期(qi)间(jian)住(zhu)房(fang)公(gong)积(ji)金(jin)缴(jiao)存(cun)和(he)职(zhi)工(gong)偿(chang)还(hai)住(zhu)房(fang)公(gong)积(ji)金(jin)贷(dai)款(kuan)的(de)困(kun)难(nan)，(，)现(xian)将(jiang)住(zhu)房(fang)公(gong)积(ji)金(jin)阶(jie)段(duan)性(xing)支(zhi)持(chi)政(zheng)策(ce)通(tong)知(zhi)如(ru)下(xia)：(：) 「邪魔じゃないですか」と僕は訊いてみた。　　qishi，zheyoushenmekeyiqiguaide？zaijinnianzaoxieshihou，lihuichufangouzhou，congwukelandaode、fa、oumengzongbu，zaidaoeluosi，meiyouyizhanshie、wudaibiaotongshizaichangde。

　　因此在不断强化税收征管的同时，应该同步适度推进税制改革，适度降低名义税率，让企业实际税负维持在一个合理水平，同时国家财政收入也并不会由此减少，进而实现良性循环。　(　)　(　)进(jin)一(yi)步(bu)推(tui)动(dong)活(huo)跃(yue)资(zi)本(ben)市(shi)场(chang)、(、)提(ti)振(zhen)投(tou)资(zi)者(zhe)信(xin)心(xin)的(de)政(zheng)策(ce)措(cuo)施(shi)落(luo)实(shi)落(luo)地(di)，(，)从(cong)投(tou)资(zi)端(duan)、(、)融(rong)资(zi)端(duan)、(、)交(jiao)易(yi)端(duan)、(、)改(gai)革(ge)端(duan)协(xie)同(tong)发(fa)力(li)，(，)不(bu)断(duan)激(ji)发(fa)市(shi)场(chang)活(huo)力(li)。(。)稳(wen)妥(tuo)化(hua)解(jie)大(da)型(xing)房(fang)地(di)产(chan)企(qi)业(ye)债(zhai)券(quan)违(wei)约(yue)风(feng)险(xian)，(，)强(qiang)化(hua)城(cheng)投(tou)债(zhai)券(quan)风(feng)险(xian)监(jian)测(ce)预(yu)警(jing)和(he)防(fang)范(fan)。(。)“(“)稳(wen)预(yu)期(qi)、(、)防(fang)超(chao)调(tiao)”(”)，(，)加(jia)强(qiang)外(wai)汇(hui)市(shi)场(chang)“(“)宏(hong)观(guan)审(shen)慎(shen)+(+)微(wei)观(guan)监(jian)管(guan)”(”)两(liang)位(wei)一(yi)体(ti)管(guan)理(li)，(，)发(fa)挥(hui)市(shi)场(chang)在(zai)汇(hui)率(lv)形(xing)成(cheng)中(zhong)的(de)决(jue)定(ding)性(xing)作(zuo)用(yong)，(，)保(bao)持(chi)人(ren)民(min)币(bi)汇(hui)率(lv)在(zai)合(he)理(li)均(jun)衡(heng)水(shui)平(ping)上(shang)的(de)基(ji)本(ben)稳(wen)定(ding)，(，)防(fang)范(fan)跨(kua)境(jing)资(zi)金(jin)异(yi)常(chang)波(bo)动(dong)风(feng)险(xian)，(，)维(wei)护(hu)外(wai)汇(hui)市(shi)场(chang)稳(wen)健(jian)运(yun)行(xing)。(。)引(yin)导(dao)稳(wen)定(ding)金(jin)融(rong)市(shi)场(chang)行(xing)为(wei)和(he)预(yu)期(qi)，(，)根(gen)据(ju)市(shi)场(chang)形(xing)势(shi)及(ji)时(shi)采(cai)取(qu)措(cuo)施(shi)，(，)防(fang)范(fan)股(gu)票(piao)市(shi)场(chang)、(、)债(zhai)券(quan)市(shi)场(chang)、(、)外(wai)汇(hui)市(shi)场(chang)风(feng)险(xian)传(chuan)染(ran)，(，)保(bao)障(zhang)金(jin)融(rong)市(shi)场(chang)稳(wen)健(jian)运(yun)行(xing)。(。)

　　双方决心在尊重各国国情和主权的基础上，加大塑料垃圾污染治理力度，并同各方一道制定具有法律约束力的文书以应对塑料垃圾造成的环境污染（包括海洋污染）。

　　tuijinchengxiangjianshejienengjiangtanzengxiao。weikezaishengnengyuantidai、wudingguangfuxitongdengjianzhujienengxiangguanfengxiantigongbaoxianbaozhang。fazhanlvsejianzhuxingnengbaoxian、chaodinenghaojianzhuxingnengbaoxiandengyewu，shenrutuijinjianzhujienenghelvsejianzhulingyufengxianjianliangfuwu，duixiangmuguihua、sheji、shigong、yunxingjinxingquanguochenglvsexingnengfengxianguankong。zhenduilvsenongfang、jienengditansheshi、kezaishengnengyuanshebei、nongcundianwangdengzuohaobaoxianbaozhangfuwu。 　　要解决这一问题，放松税收征管并非良策，因为这不仅涉及税务机关工作人员渎职问题，也影响社会公平，毕竟各地税务机关征管力度不一，将影响企业公平竞争，有违全国统一大市场构建。

何光宗