disangejieduanshi4yue10ri，zhuyaoshi“lianhezhenshe，gudaofengkong”。ruguoshuoqianliangtianzhuyaobinglizaitaidaozhoubian，namezaitaidaozhenggeweiqilaizhihou，jiubabingliwangdongzhixiang，jinyibuxiangtaipingyangyanshen，zhuyaoshijuzhiwaibushiliganyu。yifangmianfengdao，lingyifangmianjuzhiwaibushiliganyu，zuihouwanmeishixianmubiao。

　　dangwuzhichanpinbeizhuruwenhuayuansuzhihou，yinwenhuadailaidezengzhibufenbeichengweiwenhuafujiazhi。wenhuaderongrusuiranbunengzhijietishengshangpinjiazhi，danshiwenhuachuangyifuyulechanpinjingshen、quweidengqinggangongming，tuozhanlexiaofeizhejingshencengmiandeganshoukongjian。jiunajinnianlaizouhongdegugongwenchuanglaishuo，tongyangdewenju，yinyouyongzhengyupi“zhenzhidaole”jiubiandeduyiwuer，shoudaoxiaofeizhezhuipeng。yushi，weishangpinzengjiawenhuafujiazhichengweixiandaijingjifazhandexinqushi。　　值得一提的是，智利是唯一一个连续三届“一带一路”国际合作高峰论坛均由国家元首参加的拉美国家，这充分展现出该国愿同我国在共商共建共享道路上不断走深走实的巨大诚意。

　(　)　(　)最(zui)近(jin)两(liang)起(qi)企(qi)业(ye)补(bu)税(shui)事(shi)件(jian)引(yin)起(qi)市(shi)场(chang)关(guan)注(zhu)。(。)一(yi)是(shi)湖(hu)北(bei)枝(zhi)江(jiang)酒(jiu)业(ye)股(gu)份(fen)有(you)限(xian)公(gong)司(si)被(bei)要(yao)求(qiu)补(bu)税(shui)8(8)5(5)0(0)0(0)万(wan)元(yuan)，(，)因(yin)这(zhe)笔(bi)税(shui)款(kuan)被(bei)追(zhui)溯(su)至(zhi)1(1)9(9)9(9)4(4)年(nian)，(，)使(shi)得(de)税(shui)务(wu)“(“)倒(dao)查(zha)3(3)0(0)年(nian)”(”)成(cheng)为(wei)舆(yu)论(lun)焦(jiao)点(dian)。(。)二(er)是(shi)宁(ning)波(bo)博(bo)汇(hui)化(hua)工(gong)科(ke)技(ji)股(gu)份(fen)有(you)限(xian)公(gong)司(si)3(3)月(yue)份(fen)收(shou)到(dao)当(dang)地(di)税(shui)务(wu)要(yao)求(qiu)补(bu)税(shui)5(5)亿(yi)元(yuan)的(de)通(tong)知(zhi)，(，)最(zui)近(jin)企(qi)业(ye)宣(xuan)布(bu)停(ting)产(chan)。(。)上(shang)述(shu)两(liang)起(qi)事(shi)件(jian)，(，)引(yin)起(qi)了(le)一(yi)些(xie)企(qi)业(ye)人(ren)士(shi)的(de)担(dan)忧(you)。(。)这(zhe)些(xie)担(dan)忧(you)包(bao)括(kuo)是(shi)否(fou)存(cun)在(zai)全(quan)国(guo)性(xing)查(zha)税(shui)，(，)不(bu)少(shao)企(qi)业(ye)担(dan)忧(you)如(ru)果(guo)倒(dao)查(zha)多(duo)年(nian)需(xu)要(yao)补(bu)税(shui)，(，)这(zhe)对(dui)于(yu)经(jing)营(ying)困(kun)难(nan)的(de)当(dang)下(xia)无(wu)疑(yi)是(shi)“(“)雪(xue)上(shang)加(jia)霜(shuang)”(”)。(。)跟(gen)多(duo)位(wei)省(sheng)级(ji)、(、)市(shi)级(ji)税(shui)务(wu)人(ren)士(shi)交(jiao)流(liu)得(de)知(zhi)，(，)目(mu)前(qian)并(bing)没(mei)有(you)全(quan)国(guo)性(xing)查(zha)税(shui)部(bu)署(shu)。(。)一(yi)些(xie)地(di)方(fang)根(gen)据(ju)当(dang)地(di)税(shui)收(shou)大(da)数(shu)据(ju)风(feng)险(xian)提(ti)示(shi)等(deng)对(dui)个(ge)别(bie)企(qi)业(ye)查(zha)税(shui)，(，)是(shi)日(ri)常(chang)工(gong)作(zuo)，(，)也(ye)是(shi)税(shui)务(wu)部(bu)门(men)正(zheng)常(chang)履(lv)职(zhi)。(。)毕(bi)竟(jing)税(shui)务(wu)部(bu)门(men)主(zhu)要(yao)负(fu)责(ze)税(shui)收(shou)、(、)社(she)会(hui)保(bao)险(xian)费(fei)和(he)有(you)关(guan)非(fei)税(shui)收(shou)入(ru)的(de)征(zheng)收(shou)管(guan)理(li)，(，)发(fa)现(xian)偷(tou)逃(tao)税(shui)、(、)少(shao)缴(jiao)税(shui)行(xing)为(wei)，(，)理(li)应(ying)依(yi)法(fa)制(zhi)止(zhi)，(，)否(fou)则(ze)就(jiu)是(shi)渎(du)职(zhi)。(。)（(（)第(di)一(yi)财(cai)经(jing)）(）) 「少しは馴れた」　　“yifangmianyaorenshidao，zhizaoyewaiqian、chanyelianzhuanyishizhengchangdejingjixianxiang，shiquanqiuhuaheshichangjizhizuoyongdejieguo；lingyifangmian，yeyaojiakuaiyouhuaquyuchanyelianbuju，yindaochanyelianguanjianhuanjieliuzaiguonei，qianghuazhongxibuhedongbeidiquchengjiechanyezhuanyinenglijianshe，cujinchanyezaiguoneiyouxuzhuanyi。”

　　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。　(　)　(　)今(jin)天(tian)，(，)天(tian)津(jin)市(shi)教(jiao)委(wei)给(gei)出(chu)最(zui)新(xin)回(hui)应(ying)，(，)明(ming)确(que)流(liu)感(gan)高(gao)发(fa)时(shi)学(xue)校(xiao)线(xian)上(shang)线(xian)下(xia)教(jiao)学(xue)切(qie)换(huan)的(de)标(biao)准(zhun)，(，)同(tong)时(shi)提(ti)出(chu)，(，)根(gen)据(ju)学(xue)生(sheng)身(shen)体(ti)状(zhuang)况(kuang)进(jin)行(xing)差(cha)异(yi)化(hua)教(jiao)学(xue)设(she)计(ji)，(，)不(bu)建(jian)议(yi)家(jia)长(chang)要(yao)求(qiu)孩(hai)子(zi)患(huan)病(bing)期(qi)间(jian)赶(gan)、(、)补(bu)作(zuo)业(ye)。(。)

　　1964年，池田决定率创价学会以政党形式进入日本众议院，于是创立公明党。陈洋说：“在战后日本政治史上，公明党是继日本共产党、自民党之后的第三个长寿政党。”

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

彭万里