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

　　zaidangdaizhongguo，weihuguojiazhengzhianquanjizhongbiaoxianweiduiwaibaochizhonghuarenmingongheguodezhuquanduli、lingtuwanzheng，duineijianchizhongguogongchandangdelingdao、renminminzhuzhuanzheng、shehuizhuyizhengzhizhiduheshehuizhengzhizhixuwending、makesizhuyiyishixingtaidezhudaodiwei。　　近些年我们也能看到这些举措，中国推出大规模减税降费政策，有不少是长期执行的制度性政策。比如为消除重复征税，营业税改为增值税；增值税基本税率从17%降至13%；个人所得税也通过扩大税率级距、增加专项附加扣除、提高起征点，实际降低了税负；城镇职工基本养老保险单位缴费比例降至16%等。

　(　)　(　)2(2)0(0)1(1)1(1)年(nian)8(8)月(yue)，(，)李(li)朝(chao)伟(wei)调(tiao)任(ren)华(hua)蓥(ying)市(shi)农(nong)业(ye)园(yuan)区(qu)管(guan)理(li)委(wei)员(yuan)会(hui)办(ban)公(gong)室(shi)主(zhu)任(ren)一(yi)职(zhi)。(。)他(ta)经(jing)常(chang)在(zai)工(gong)作(zuo)日(ri)的(de)晚(wan)上(shang)或(huo)者(zhe)节(jie)假(jia)日(ri)出(chu)入(ru)园(yuan)区(qu)，(，)和(he)业(ye)主(zhu)商(shang)谈(tan)业(ye)务(wu)。(。)起(qi)初(chu)，(，)单(dan)位(wei)员(yuan)工(gong)都(dou)认(ren)为(wei)这(zhe)个(ge)“(“)一(yi)把(ba)手(shou)”(”)对(dui)工(gong)作(zuo)很(hen)上(shang)心(xin)，(，)但(dan)天(tian)长(chang)日(ri)久(jiu)，(，)李(li)朝(chao)伟(wei)借(jie)职(zhi)务(wu)之(zhi)便(bian)，(，)大(da)肆(si)套(tao)取(qu)国(guo)家(jia)财(cai)政(zheng)资(zi)金(jin)的(de)行(xing)为(wei)渐(jian)渐(jian)浮(fu)出(chu)了(le)水(shui)面(mian)。(。) 「あるわよ。あなたが知らないだけよ」と緑は言った。「女の子にはねcそう言うのがものすごく大切なときがあるのよ」　　2024nian，zhongelongzhongqingzhuliangguojianjiao75zhounian。75nianlai，zhongeguanxizouguobupingfandefazhanlicheng。sulianshishijieshangdiyigechengrenbingyuzhonghuarenmingongheguojianliwaijiaoguanxideguojia。sulianjietihou，zhonghuarenmingongheguochengreneluosilianbangshisuliandehefajichengguo，bingzhongshenyuanzaipingdeng、xianghuzunzhong、hulihezuodejichushangfazhanzhongeguanxi。2001nian7yue16riqianshude《zhonghuarenmingongheguoheeluosilianbangmulinyouhaohezuotiaoyue》weichixuquanmianjiaqiangzhongeguanxidiandingjianshijichu，shuangbianguanxidingweibuduantisheng，dadaoxinshidaiquanmianzhanlvexiezuohuobanguanxizheyilishizuigaoshuiping。zaishuangfangbuxienulixia，zhongeguanxizunxunliangguoguojialiyi，bingchiyongjiumulinyouhaojingshen，baochijiankangwendingfazhan。

　　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。　(　)　(　)曾(zeng)文(wen)莉(li)认(ren)为(wei)，(，)在(zai)职(zhi)业(ye)选(xuan)手(shou)商(shang)业(ye)价(jia)值(zhi)充(chong)分(fen)释(shi)放(fang)后(hou)，(，)其(qi)成(cheng)功(gong)效(xiao)应(ying)才(cai)会(hui)吸(xi)引(yin)更(geng)多(duo)的(de)人(ren)群(qun)尤(you)其(qi)是(shi)青(qing)少(shao)年(nian)从(cong)事(shi)网(wang)球(qiu)运(yun)动(dong)，(，)而(er)这(zhe)是(shi)中(zhong)国(guo)网(wang)球(qiu)经(jing)济(ji)发(fa)展(zhan)的(de)根(gen)基(ji)。(。)

　　十二届四川省委科技委员会第一次会议，有多个重要议题，包括“学习中央科技委员会有关会议精神”“审议《省委科技委员会工作规则》等文件”。

　　zhangxianshenggaosu《huanqiushibao》jizhe，jinnianlaizouruwangqiuguanhewangqiuchangderenyuelaiyueduo，zheyixianxiangzaizhengqinwenduoguanhougengjiamingxian，qizhongyouyiqingshaonianrenqunweiduo。 　　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。

黄强辉