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误区之一:倾斜保护,近年来,税务工作者经常听到“倾斜保护”的呼声,一些从事税收理论研究的同志和少数领导干部也一味地鼓吹这种“保护理论”,这是不正常的。笔者认为,过分强调“倾斜保护”政策,将会破坏公平竞争的原则,以致保护落后,滋长惰性,窒息活力,使一些大中型企业本来就僵化的机制会变得更加僵化,同时,过分强调“倾斜保护”,进行不必要的行政干预,必定会排斥经济手段和市场竞争,导致一些弊端的再现和旧体制的复归,给深化改革设置越来越多的障碍。
One of the errors: Tilt protection. In recent years, tax practitioners have often heard the cry of “lean protection”. Some comrades and a few leading cadres engaged in taxation theory research also advocate this “protection theory” blindly. This is not normal. . The author believes that overemphasis on the “lean protection” policy will undermine the principle of fair competition, resulting in backward protection, growth of inertia, and stifling vitality. This will make some of the large and medium-sized enterprises’ rigid mechanisms become more rigid, and at the same time, overemphasizing “ “Inclined protection” to carry out unnecessary administrative intervention will certainly exclude economic means and market competition, leading to the reappearance of some drawbacks and the reversion of the old system, setting more and more obstacles to deepening reforms.