<div style="font-size:14px; line-height:150%" ><h2 class="newsinfo_title">国税总局重申坚决不收过头税</h2>
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						      <li>2012-8-3 8:50:45</li>    
							  <li>来源：中国证券网</li>    
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									              <td width="60"><b>导读：</b></td>
												  <td>记者2日从国家税务总局获悉，税务总局副局长解学智近日在全国税务系统深化税收征管改革工作会议上指出，下半年，要坚持依法依规组织税收收入，坚决不收过头税。</td>
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									              <td width="60"><b>关键字：</b></td>
												  <td>国税总局 不收过头税</td>
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<div class="over_x">					 <p>记者2日从国家税务总局获悉，税务总局副局长解学智近日在全国税务系统深化税收征管改革工作会议上指出，下半年，要坚持依法依规组织税收收入，坚决不收过头税。</p>
<p>解学智表示，要坚决杜绝企业无利润预缴所得税、增值税留抵税款应抵不抵等情况的发生，坚决防止采取空转、财政垫付税款、违规调库、转引税款等手段虚增收入，坚决避免突击收税，切实保证依法征税。要做好税收分析和预测工作，掌握税源底数及其变动趋势，确保全年税收收入平稳增长。</p>
<p>　解学智还表示，下半年，将继续实施税制改革和结构性减税政策，扎实做好扩大营业税改征增值税试点工作，继续落实好对小型微型企业发展的税收扶持措施，深入研究落实促进经济结构调整、支持文化产业发展、鼓励自主创新、推动战略性新兴产业发展、鼓励就业再就业等税收政策。</p>
<p>&ldquo;要不折不扣地落实提高个体工商户增值税和营业税起征点的政策，决不允许随意调高税收定额。牢固树立不落实税收优惠政策就是收过头税、就是侵害纳税人合法权益的观念，不能以税收收入任务紧张为由在落实税收优惠政策上打折扣。&rdquo;解学智说。</p>
<p>解学智还说，下半年，要继续推进纳税服务体系建设，构建和谐的征纳关系，进一步加强税法宣传和咨询解答工作，推行纳税风险提示，推行网上办税、自助办税、同城通办、&ldquo;免填单&rdquo;等服务方式，建立健全纳税人需求的征集、分析和快速响应机制，维护纳税人合法权益。</p>
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