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

　　zhangxianshengshuo，yinweiwangqiurenqundezengduo，wangqiuyundongguanlianjingjiyegengjiahuoyue。qiuyi、qiuwa、qiubaoyijidaqiudegezhongzhuangbeihezhoubianchanpin，baokuowangqiuxunliankedouzaizouqiao。bisaishuliangdezengjia，gengshitishenglegediyundongchangguandeliyonglv。　　改革教育制度充实适老化内涵。借鉴日本经验，将人口结构教育纳入中学课本，让国民充分认识人口老龄化社会的新常态，与时俱进地建立个人求学、就业的发展规划。国家需要培育二元人口红利，一是提高劳动人口的人力资本以科技推动经济，促进中国经济高质量发展和提高国际竞争力，良好的知识结构比高学历重要，合作精神与务实态度更重要；二是在努力工作的同时进行理财规划，改善老龄人口的资产结构，以消费拉动经济，实现投资与消费两架马车拉动经济的内循环。

　(　)　(　)“(“)T(T)a(a)i(i)w(w)a(a)n(n) ( )i(i)n(n)d(d)e(e)p(p)e(e)n(n)d(d)e(e)n(n)c(c)e(e)”(”) ( )a(a)n(n)d(d) ( )c(c)r(r)o(o)s(s)s(s)-(-)S(S)t(t)r(r)a(a)i(i)t(t) ( )p(p)e(e)a(a)c(c)e(e) ( )a(a)n(n)d(d) ( )s(s)t(t)a(a)b(b)i(i)l(l)i(i)t(t)y(y) ( )a(a)r(r)e(e) ( )a(a)s(s) ( )i(i)n(n)c(c)o(o)m(m)p(p)a(a)t(t)i(i)b(b)l(l)e(e) ( )a(a)s(s) ( )w(w)a(a)t(t)e(e)r(r) ( )a(a)n(n)d(d) ( )f(f)i(i)r(r)e(e)。(。) ( )T(T)h(h)o(o)s(s)e(e) ( )w(w)h(h)o(o) ( )c(c)o(o)n(n)n(n)i(i)v(v)e(e) ( )a(a)t(t) ( )a(a)n(n)d(d) ( )s(s)u(u)p(p)p(p)o(o)r(r)t(t) ( )“(“)T(T)a(a)i(i)w(w)a(a)n(n) ( )i(i)n(n)d(d)e(e)p(p)e(e)n(n)d(d)e(e)n(n)c(c)e(e)”(”) ( )s(s)e(e)p(p)a(a)r(r)a(a)t(t)i(i)s(s)t(t) ( )f(f)o(o)r(r)c(c)e(e)s(s) ( )w(w)i(i)l(l)l(l) ( )g(g)e(e)t(t) ( )b(b)u(u)r(r)n(n)e(e)d(d) ( )f(f)o(o)r(r) ( )p(p)l(l)a(a)y(y)i(i)n(n)g(g) ( )w(w)i(i)t(t)h(h) ( )f(f)i(i)r(r)e(e) ( )a(a)n(n)d(d) ( )t(t)a(a)s(s)t(t)e(e) ( )t(t)h(h)e(e) ( )b(b)i(i)t(t)t(t)e(e)r(r) ( )f(f)r(r)u(u)i(i)t(t) ( )o(o)f(f) ( )t(t)h(h)e(e)i(i)r(r) ( )o(o)w(w)n(n) ( )d(d)o(o)i(i)n(n)g(g)。(。) ( )W(W)e(e) ( )u(u)r(r)g(g)e(e) ( )t(t)h(h)e(e) ( )U(U)S(S) ( )s(s)i(i)d(d)e(e) ( )t(t)o(o) ( )i(i)m(m)m(m)e(e)d(d)i(i)a(a)t(t)e(e)l(l)y(y) ( )e(e)n(n)d(d) ( )a(a)n(n)y(y) ( )f(f)o(o)r(r)m(m) ( )o(o)f(f) ( )o(o)f(f)f(f)i(i)c(c)i(i)a(a)l(l) ( )e(e)x(x)c(c)h(h)a(a)n(n)g(g)e(e)s(s) ( )a(a)n(n)d(d) ( )m(m)i(i)l(l)i(i)t(t)a(a)r(r)y(y) ( )c(c)o(o)n(n)t(t)a(a)c(c)t(t) ( )w(w)i(i)t(t)h(h) ( )T(T)a(a)i(i)w(w)a(a)n(n)，(，) ( )s(s)t(t)o(o)p(p) ( )a(a)r(r)m(m)i(i)n(n)g(g) ( )T(T)a(a)i(i)w(w)a(a)n(n)，(，) ( )a(a)n(n)d(d) ( )f(f)u(u)l(l)f(f)i(i)l(l)l(l) ( )i(i)t(t)s(s) ( )c(c)o(o)m(m)m(m)i(i)t(t)m(m)e(e)n(n)t(t) ( )o(o)f(f) ( )n(n)o(o)t(t) ( )s(s)u(u)p(p)p(p)o(o)r(r)t(t)i(i)n(n)g(g) ( )“(“)T(T)a(a)i(i)w(w)a(a)n(n) ( )i(i)n(n)d(d)e(e)p(p)e(e)n(n)d(d)e(e)n(n)c(c)e(e)”(”) ( )w(w)i(i)t(t)h(h) ( )c(c)o(o)n(n)c(c)r(r)e(e)t(t)e(e) ( )a(a)c(c)t(t)i(i)o(o)n(n)s(s)。(。) ( )T(T)h(h)e(e) ( )P(P)L(L)A(A) ( )w(w)i(i)l(l)l(l) ( )s(s)t(t)a(a)y(y) ( )o(o)n(n) ( )h(h)i(i)g(g)h(h) ( )a(a)l(l)e(e)r(r)t(t)，(，) ( )f(f)i(i)r(r)m(m)l(l)y(y) ( )s(s)a(a)f(f)e(e)g(g)u(u)a(a)r(r)d(d) ( )n(n)a(a)t(t)i(i)o(o)n(n)a(a)l(l) ( )s(s)o(o)v(v)e(e)r(r)e(e)i(i)g(g)n(n)t(t)y(y) ( )a(a)n(n)d(d) ( )t(t)e(e)r(r)r(r)i(i)t(t)o(o)r(r)i(i)a(a)l(l) ( )i(i)n(n)t(t)e(e)g(g)r(r)i(i)t(t)y(y) ( )a(a)n(n)d(d) ( )r(r)e(e)s(s)o(o)l(l)u(u)t(t)e(e)l(l)y(y) ( )s(s)m(m)a(a)s(s)h(h) ( )“(“)T(T)a(a)i(i)w(w)a(a)n(n) ( )i(i)n(n)d(d)e(e)p(p)e(e)n(n)d(d)e(e)n(n)c(c)e(e)”(”) ( )s(s)e(e)p(p)a(a)r(r)a(a)t(t)i(i)s(s)t(t) ( )a(a)c(c)t(t)i(i)v(v)i(i)t(t)i(i)e(e)s(s) ( )a(a)n(n)d(d) ( )e(e)x(x)t(t)e(e)r(r)n(n)a(a)l(l) ( )i(i)n(n)t(t)e(e)r(r)f(f)e(e)r(r)i(i)n(n)g(g) ( )a(a)t(t)t(t)e(e)m(m)p(p)t(t)s(s)。(。) 柄な男に対して好感のようなものを抱いていることに気づいた。　　juguanwangjieshao，sichuanmianyangshiwoguozhongyaoguofangjungonghekeyanshengchanjidi，dengjiaxian、yumindeng9wei“liangdanyixing”yuanxunhechengqianshangwandekejijingyingzaizheli“ganjingtiandongdishi、zuoyinxingmaimingren”。

　　通常在热退后出现皮疹和或黏膜疹等病变，但有些病例病变可能出现在前驱期或全身症状之前。皮疹可单个或多个，通常皮疹经过斑疹、丘疹、疱疹、脓疱和结痂阶段，不同阶段皮疹可同时存在。可伴明显痒感和疼痛。猴痘病变可累及口腔咽喉黏膜、肛门、直肠、生殖器、结膜和角膜等。结痂脱落后可遗留红斑或色素沉着，甚至瘢痕，瘢痕持续时间可长达数年。猴痘病程约2-4周。大多数病例为自限性疾病，症状会自行消失，也有重症和死亡发生，主要为儿童、孕妇和免疫低下人群。2022年，全球非地方性流行区感染患者的病死率约0.1%。与既往疫情（1970年至2021年）相比，2022年以来全球多国猴痘暴发疫情病例中，大多数临床表现较轻，有些没有前驱症状、皮疹少或没有皮疹，更多地出现生殖器、肛门及肛门直肠黏膜病变，可发生腮腺炎、龟头炎、尿潴留和直肠炎等，并发症有脑膜脑炎、广泛的坏死性病变，可累及多器官，死亡病例占报告病例约0.1%，主要为既往未得到治疗的艾滋病病毒感染者等免疫力低下人群。 　(　)　(　)另(ling)外(wai)，(，)近(jin)些(xie)年(nian)受(shou)经(jing)济(ji)下(xia)行(xing)、(、)大(da)规(gui)模(mo)减(jian)税(shui)降(jiang)费(fei)、(、)楼(lou)市(shi)土(tu)地(di)市(shi)场(chang)低(di)迷(mi)等(deng)影(ying)响(xiang)，(，)地(di)方(fang)财(cai)政(zheng)收(shou)入(ru)受(shou)到(dao)一(yi)定(ding)冲(chong)击(ji)，(，)而(er)刚(gang)性(xing)支(zhi)出(chu)有(you)增(zeng)无(wu)减(jian)。(。)在(zai)财(cai)政(zheng)收(shou)支(zhi)矛(mao)盾(dun)不(bu)断(duan)加(jia)大(da)的(de)背(bei)景(jing)下(xia)，(，)地(di)方(fang)政(zheng)府(fu)也(ye)有(you)更(geng)大(da)的(de)动(dong)力(li)加(jia)强(qiang)征(zheng)管(guan)，(，)查(zha)漏(lou)补(bu)缺(que)，(，)依(yi)法(fa)依(yi)规(gui)征(zheng)收(shou)该(gai)征(zheng)收(shou)的(de)税(shui)费(fei)。(。)当(dang)然(ran)，(，)税(shui)务(wu)部(bu)门(men)也(ye)要(yao)同(tong)时(shi)落(luo)实(shi)落(luo)细(xi)减(jian)税(shui)降(jiang)费(fei)政(zheng)策(ce)，(，)坚(jian)守(shou)不(bu)收(shou)“(“)过(guo)头(tou)税(shui)费(fei)”(”)红(hong)线(xian)。(。)

　　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。

　　zhangjunsherenwei，zhongfeizengjiutuoshanchulirenaijiaojushidachenggongshi，zhebujincunzaiyufeiwangjiezhengfuzhizhengqijian，yecunzaiyufeixianzhengfudangzhengqijian，zheshibuzhengdeshishi。feilvbincijubujinweibeifeizhengfuzairenaijiaowentishangxiangzhongfangzuochudechengnuo，yeweibeizhongfeijiutuoshanguankongrenaijiaojushidachengdeliangjie，haiweibeilezhongguohebaokuofeilvbinzaineidongmengguojiagongtongqianshude《nanhaigefangxingweixuanyan》，pohuainanhaidehepingwending。“zhongfangzuijinyiduocibiaotai，feilvbinyiyiguxing、zhiyitiaoxinshibuhuidedaorenhehaochude。feilvbinyinggaihuidaoyuzhongguotongguoxieshangtanpanguankongfenqi、hepingjiejuezhengduandeweiyizhengquedaolushanglai。”zhangjunsheshuo。 　　另外，近些年受经济下行、大规模减税降费、楼市土地市场低迷等影响，地方财政收入受到一定冲击，而刚性支出有增无减。在财政收支矛盾不断加大的背景下，地方政府也有更大的动力加强征管，查漏补缺，依法依规征收该征收的税费。当然，税务部门也要同时落实落细减税降费政策，坚守不收“过头税费”红线。

孙天民