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一、税收法律法规有待完善 《税收征管法实施细则》第五章第三十一条规定,“税务机关可以采取查帐征收、查定征收、查验征收、定期定额征收以及其他方式征收税款。”一些税务机关便以此为法律依据,擅自对企业实行低率预征。如增值税一般税率为17％,一些税务局给企业核定2％、4％等征收率。有的地方虽然规定定率征收、年终结算,但实际执行中,年
I. Tax laws and regulations need to be improved Article 31 of Chapter V of the Implementing Rules of the Law of the People’s Republic of China on Tax Collection and Management stipulates that “the tax authorities may adopt the methods of checking and collecting, checking and collecting, checking and collecting, regularly collecting fixed fees and collecting other taxes. ”Some tax authorities will use this as a legal basis, without prejudging the low-rate implementation of the enterprise. Such as VAT general tax rate of 17%, some tax authorities to the enterprise approved 2%, 4% and other collection rates. In some places, although the provisions of the fixed rate collection, year-end settlement, but the actual implementation of the year