Like other countries, China's tax law is quite complicated, so it is very difficult to pass the tax examination, even 60 thousand years ago; However, in the specific taxation practice, everything seems simple and the taxation behavior seems completely unprofessional. The contradictory reality fully shows that what is written in the tax law and what is actually done are not the same thing. Very complicated taxes are collected in a very simple way. As long as the taxation tasks arranged above can be completed, it doesn't seem to matter whether each tax is accurate according to law. This method of taxation is obviously not "taxation according to law", but more "taxation according to order".
The most typical manifestation of "tax by bill" is all kinds of "over-tax" in the period of financial tension. For example, at present, due to the slowdown of economic growth, the fiscal revenue of many places has not reached the target set at the beginning of the year. To accomplish the task, tax authorities should, on the one hand, of course, strengthen tax inspection and find ways to collect taxes that were not collected in the past; On the other hand, it is inevitable to generate income by unscrupulous means, and the phenomenon of arbitrary collection and punishment may rise again. Moreover, in the current tax collection and management law, the illegal cost of "illegal taxation" by tax authorities is extremely low.
Of course, since there is an "excessive tax" in bad years, there is naturally a "human tax" in good years. As long as the tax collection task of the tax department is completed, the performance appraisal will not be affected, but "flexible space" can be reserved for bad years in the future. In addition, there may be room for corruption and rent-seeking behind it. It is often said that probably not many officials can withstand questioning and investigation; Similarly, few corporate tax issues really stand up to investigation. But this is not all a problem for enterprises, and it is also a problem that tax authorities have insufficient awareness of taxation according to law.
Most of the rigid indicators of tax revenue growth are stipulated by the financial system, which will not change with the change of economic situation, and are mostly rigid indicators. This is the source of the problem of "taxation by order". In fact, the tax growth index can only be a forecast figure and should not be the basis for guiding tax collection. Tax authorities should not be scapegoats for changes in the economic situation, nor should they take "Octopus Emperor's prediction" as levy standard. "Take facts as the basis and law as the criterion", so do justice and taxation. If it is "based on instructions and taking indicators as the criterion", there will definitely be problems.
In the true sense, "taxation according to law" must and can only be responsible for each taxation act itself, so as to collect all the receivables and put an end to overcharging. Taxation should be serious, professional and accurate, and should not be led by instructions and indicators. (Shu)