shanghaishibingduyanjiuyuanyoushanghaishirenminzhengfuheshanghaijiaotongdaxuegongtongjianshe，pinqingguojizhumingbingduxuejiaguanyijiaoshoudanrenshanghaishibingduyanjiuyuanshourenyuanchang。yanjiuyuanjiangzhengheshanghaijiaotongdaxueyixueyuanzaibingduxuexiangguanlingyudexuekeyoushi，weiraobingduyanhuayukuaxiuzhuchuanbojizhi、bingduxiangguanzhongdajibingzhibingjizhihebingduganranzhenduanzhiliaojizhuanhuadengsandayanjiufangxiang，zhelidazaojuyouguojiyingxianglidebingduxueyanjiuchuangxinceyuandihezhuanhuagaodi，jianshechengweiquanqiubingduxueyanjiuhezhuanhuagaofengrencaijijudihepeiyudi。

　　huachunyingchushengzaihuaianshihuaiyinqu（yuanhuaiyinxian）。qigaozhongbanzhurengaocongpingjieshoucaifangshishuo：huachunyingsuiranchushengyuganbujiating，buguo，huachunyingcongmeiliuluchu“youyuegan”，gaozhongshidaiyizhiliuzheduanfa，danrenguobanjituanzhibushuji、xuexiaoxueshenghuizhuxi，1988nianyiquanxiandiyimingdechengji，beinanjingdaxueluqu。　　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。

　(　)　(　)尽(jin)管(guan)中(zhong)国(guo)并(bing)未(wei)采(cai)取(qu)集(ji)中(zhong)清(qing)缴(jiao)清(qing)欠(qian)税(shui)收(shou)等(deng)行(xing)动(dong)，(，)但(dan)随(sui)着(zhe)税(shui)收(shou)大(da)数(shu)据(ju)广(guang)泛(fan)应(ying)用(yong)，(，)网(wang)状(zhuang)、(、)系(xi)统(tong)性(xing)税(shui)收(shou)风(feng)险(xian)分(fen)析(xi)取(qu)代(dai)了(le)此(ci)前(qian)个(ge)人(ren)经(jing)验(yan)点(dian)对(dui)点(dian)分(fen)析(xi)，(，)税(shui)收(shou)征(zheng)管(guan)力(li)度(du)事(shi)实(shi)上(shang)在(zai)不(bu)断(duan)强(qiang)化(hua)，(，)税(shui)收(shou)征(zheng)收(shou)率(lv)在(zai)不(bu)断(duan)提(ti)高(gao)。(。)以(yi)前(qian)企(qi)业(ye)偷(tou)漏(lou)税(shui)可(ke)能(neng)不(bu)容(rong)易(yi)被(bei)发(fa)现(xian)，(，)但(dan)近(jin)些(xie)年(nian)通(tong)过(guo)税(shui)收(shou)大(da)数(shu)据(ju)，(，)税(shui)务(wu)部(bu)门(men)会(hui)收(shou)到(dao)企(qi)业(ye)风(feng)险(xian)提(ti)示(shi)，(，)并(bing)跟(gen)企(qi)业(ye)确(que)认(ren)，(，)不(bu)少(shao)企(qi)业(ye)需(xu)要(yao)依(yi)法(fa)补(bu)缴(jiao)税(shui)款(kuan)。(。) 僕と直子は熱いコーヒーを注文した。　　lutoushe13richeng，xinzhicaibaokuohengshuiyuanzhanmaoyiyouxiangongsihezongbuweiyuxianggangdehengbangweidianziyouxiangongsi，liyoushitamenshexianhuozengjingcanyu“pohuaiwukelanwending”huo“pohuaihuoweixiewukelanlingtu”。“meiguozhiyin”cheng，hengshuiyuanzhanmaoyiyouxiangongsihexiangganghengbangweidianziyouxiangongsiciqianyibeimeiguocaizhengbuzhicaiguo。

　　事故发生后，宜昌市、五峰县迅速组织现场救援。截至8日23时，经全力搜救，已有5人被救出（其中1人正在抢救，4人无生命危险），另有9人失联。　(　)　(　)值(zhi)得(de)注(zhu)意(yi)的(de)是(shi)，(，)中(zhong)国(guo)邮(you)政(zheng)在(zai)资(zi)本(ben)市(shi)场(chang)也(ye)有(you)不(bu)小(xiao)动(dong)作(zuo)。(。)2(2)0(0)1(1)5(5)年(nian)，(，)中(zhong)国(guo)邮(you)政(zheng)旗(qi)下(xia)中(zhong)邮(you)资(zi)本(ben)战(zhan)略(lve)投(tou)资(zi)入(ru)股(gu)蚂(ma)蚁(yi)金(jin)服(fu)，(，)持(chi)股(gu)比(bi)例(li)仅(jin)次(ci)于(yu)全(quan)国(guo)社(she)保(bao)基(ji)金(jin)，(，)全(quan)国(guo)社(she)保(bao)基(ji)金(jin)持(chi)有(you)蚂(ma)蚁(yi)金(jin)服(fu)5(5)%(%)股(gu)份(fen)。(。)

　　去年11月，中美领导人在巴厘岛会晤并达成重要共识。作为落实两国元首会晤共识的重要举措，布林肯原定于今年2月访华。然而，因为中国民用无人飞艇意外误入美国领空事件，布林肯单方面宣布推迟访华行程。此后，中美关系再陷僵局，两国高层交往几乎冻结。

　　6yue14rishangwu，shuilibuzuzhikaizhankanghanzhuantihuishang，fenxiyanpanhuabeihuanghuaidengbeifangdiquhanqingxingshi，yaoqiujiriqi，shouhandiqushangyouhuanghe、haihe、huaiheliuyudekongzhixingshuikuquanbujinrukanghantiaodumoshi，jiadaxiaxieliuliang，baozhangkanghanyongshuixuqiu，quebaochengxiangjuminyinshuianquan，yijiguimohuayangzhihedashengchuyongshuianquan，quanlibaozhangguanqunongzuowushilingguangaiyongshui。6yue14ri15shi，shuilibujiangzhenduihenan、hebeideganhanfangyuyingjixiangyingtishengzhisanji，muqianweichizhenduishanxi、jiangsu、anhui、shandong、shanxi、gansu6shengdeganhanfangyusijiyingjixiangying，bingpaichulianggegongzuozuzhengzaiyixianzhidaokanghangongzuo。 　　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。

孙天民