2019nian11yue，zhangzhizhenchaoyuelewudide140weidezuigaopaiming，shuaxinlezhongguodaluqiuyuandenandanpaimingjilu。2020nian2yue，tayoulaidaoledi136ming，jiangzuigaopaimingshuaxin。

　　zhongguozhuyingguoshiguanfayanrenqiangtiao，zaiwukelanwentishang，zhongguodelichangshiquanhecutan，jiandingbuyi，yiyiguanzhi。weici，zhongguohebaxizuijinlianmingfabiaoleguanyutuidongzhengzhijiejuewukelanweijide“liudiangongshi”，qiangtiaozunshoujushijiangwensanyuanze，jizhanchangbuwaiyi、zhanshibushengji、gefangbugonghuo，tongshihuxugefangjianchiduihuatanpan、jiadarendaozhuyiyuanzhu、fanduishiyonghewuqi、fanduigongjihedianzhan、weihuquanqiuchanyeliangongyinglianwendingdeng。　　据《青海日报》报道，目前，青海已探明盐湖锂资源储量达1501.99万吨，分别占全球及全国储量的3.6%、82.29%，居全国首位。

　(　)　(　)以(yi)“(“)土(tu)地(di)财(cai)政(zheng)”(”)为(wei)基(ji)础(chu)，(，)过(guo)去(qu)十(shi)多(duo)年(nian)中(zhong)地(di)方(fang)政(zheng)府(fu)设(she)立(li)了(le)多(duo)种(zhong)类(lei)型(xing)的(de)融(rong)资(zi)平(ping)台(tai)加(jia)杠(gang)杆(gan)，(，)大(da)规(gui)模(mo)举(ju)债(zhai)推(tui)动(dong)城(cheng)市(shi)基(ji)础(chu)设(she)施(shi)建(jian)设(she)。(。)一(yi)时(shi)间(jian)，(，)各(ge)类(lei)开(kai)发(fa)区(qu)和(he)园(yuan)区(qu)平(ping)台(tai)、(、)交(jiao)通(tong)运(yun)输(shu)类(lei)融(rong)资(zi)平(ping)台(tai)、(、)公(gong)用(yong)事(shi)业(ye)类(lei)融(rong)资(zi)平(ping)台(tai)、(、)土(tu)地(di)储(chu)备(bei)中(zhong)心(xin)、(、)国(guo)有(you)资(zi)产(chan)管(guan)理(li)中(zhong)心(xin)等(deng)，(，)都(dou)成(cheng)为(wei)地(di)方(fang)政(zheng)府(fu)隐(yin)性(xing)负(fu)债(zhai)的(de)抓(zhua)手(shou)。(。)地(di)方(fang)政(zheng)府(fu)一(yi)般(ban)先(xian)将(jiang)储(chu)备(bei)土(tu)地(di)、(、)国(guo)有(you)公(gong)司(si)股(gu)权(quan)、(、)规(gui)费(fei)、(、)国(guo)债(zhai)收(shou)入(ru)等(deng)资(zi)产(chan)划(hua)拨(bo)给(gei)这(zhe)些(xie)平(ping)台(tai)，(，)然(ran)后(hou)再(zai)从(cong)银(yin)行(xing)取(qu)得(de)贷(dai)款(kuan)或(huo)通(tong)过(guo)发(fa)行(xing)城(cheng)投(tou)建(jian)设(she)债(zhai)券(quan)从(cong)债(zhai)市(shi)融(rong)资(zi)。(。)还(hai)有(you)一(yi)些(xie)城(cheng)市(shi)，(，)尤(you)其(qi)是(shi)欠(qian)发(fa)达(da)地(di)区(qu)中(zhong)小(xiao)城(cheng)市(shi)，(，)因(yin)信(xin)用(yong)不(bu)足(zu)难(nan)以(yi)从(cong)债(zhai)市(shi)融(rong)资(zi)，(，)就(jiu)通(tong)过(guo)融(rong)资(zi)租(zu)赁(lin)、(、)项(xiang)目(mu)融(rong)资(zi)、(、)信(xin)托(tuo)私(si)募(mu)等(deng)方(fang)式(shi)以(yi)更(geng)高(gao)利(li)率(lv)从(cong)影(ying)子(zi)银(yin)行(xing)体(ti)系(xi)融(rong)资(zi)。(。) 「金沢から能登半島をぐるっとまわってねc新潟まで行った」　　《huanqiushibao》jizhezhuyidao，zaizhongguoshangwubuxuanbuzi3yue29riqizhongzhiduiyuanchanyuaodaliyadejinkouxiangguanputaojiuzhengshoufanqingxiaoshuihefanbutieshuihou，bushaoaoputaojiushengchanshanghechukoushangjiangzhongfanzhongguoshichangdejiyushizuojiumingdaocao，lizhengkuaisuhuifuxiaoshouyiwanjiuchixukuisundebulijumian。jinqiaodaliyabushaozhengzaichushoudeputaojiuzhuangyuandachu“zhonghuizhongguoshichang”degainianxuanchuan，qiwangshouhuogengduoyijia。yixiezhuangyuanteyizaixiaoshouguanggaozhongbiaoshi，gaizhuangyuandejiuzaizhongguoshoudaohuanying。

　　尽管中国并未采取集中清缴清欠税收等行动，但随着税收大数据广泛应用，网状、系统性税收风险分析取代了此前个人经验点对点分析，税收征管力度事实上在不断强化，税收征收率在不断提高。以前企业偷漏税可能不容易被发现，但近些年通过税收大数据，税务部门会收到企业风险提示，并跟企业确认，不少企业需要依法补缴税款。　(　)　(　)魏(wei)定(ding)仁(ren)教(jiao)授(shou)是(shi)我(wo)国(guo)著(zhu)名(ming)宪(xian)法(fa)学(xue)家(jia)、(、)法(fa)学(xue)教(jiao)育(yu)家(jia)，(，)曾(zeng)任(ren)中(zhong)国(guo)法(fa)学(xue)会(hui)宪(xian)法(fa)学(xue)研(yan)究(jiu)会(hui)顾(gu)问(wen)、(、)北(bei)京(jing)市(shi)法(fa)学(xue)会(hui)宪(xian)法(fa)学(xue)研(yan)究(jiu)会(hui)顾(gu)问(wen)，(，)参(can)与(yu)1(1)9(9)8(8)2(2)年(nian)宪(xian)法(fa)起(qi)草(cao)、(、)1(1)9(9)7(7)9(9)年(nian)选(xuan)举(ju)法(fa)修(xiu)改(gai)、(、)香(xiang)港(gang)基(ji)本(ben)法(fa)和(he)澳(ao)门(men)基(ji)本(ben)法(fa)起(qi)草(cao)等(deng)工(gong)作(zuo)。(。)魏(wei)老(lao)师(shi)毕(bi)生(sheng)致(zhi)力(li)于(yu)宪(xian)法(fa)学(xue)教(jiao)学(xue)和(he)研(yan)究(jiu)工(gong)作(zuo)，(，)培(pei)养(yang)出(chu)一(yi)大(da)批(pi)优(you)秀(xiu)的(de)宪(xian)法(fa)学(xue)人(ren)才(cai)，(，)由(you)其(qi)主(zhu)编(bian)、(、)参(can)著(zhu)的(de)《(《)宪(xian)法(fa)学(xue)》(》)《(《)宪(xian)法(fa)学(xue)概(gai)论(lun)》(》)《(《)宪(xian)法(fa)发(fa)展(zhan)简(jian)史(shi)》(》)等(deng)教(jiao)材(cai)和(he)著(zhu)作(zuo)，(，)产(chan)生(sheng)广(guang)泛(fan)影(ying)响(xiang)。(。)

　　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。

　　[huanqiushibaoteyuejizhe renzhong]yingguozhengfudangdishijian13riyi“dajipujingdezhanzhengjiqi”weiyouxuanbu50xiangxinzhicai，duixiangbaokuo5jiazhongguoshiti。zhongguozhuyingguoshiguanfayanrendangtianhuiyingshuo，yingguozhengfuwangguguoneiguojiminyi，buduanhuoshangjiaoyou，budanmeiyoufansizijideeliexingjing，fanerluozhizuimingzhicaizhongguojiqitaguojiaqiye，chongfenbaoluleyingfangdexuweizuilian。zhongfangduncuyingfanglijijiuzhengcuowu，chexiaoduizhongguoqiyedezhicai。 　　连日来，河南多地持续高温出现不同程度旱情，引发关注。目前河南情况如何？当地采取了哪些抗旱措施？国家对抗旱又有何举措？一文速览。

程孝先