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公??(gong)安??(an)部??(bu)公??(gong)布??(bu)5起??(qi)非??(fei)法??(fa)經(jīng)??(jing)營??(ying)證??(zheng)券?(quan)、期??(qi)貨??(huo)業(yè)??(ye)務(wù)??(wu)犯??(fan)罪??(zui)典??(dian)型??(xing)案??(an)例??(li)　　最??(zui)近??(jin)兩??(liang)起??(qi)企??(qi)業(yè)??(ye)補(bǔ)??(bu)稅??(shui)事??(shi)件??(jian)引??(yin)起??(qi)市?(shi)場??(chang)關(guān)??(guan)注?(zhu)??。??一??(yi)是??(shi)湖??(hu)北??(bei)枝??(zhi)江??(jiang)酒??(jiu)業(yè)??(ye)股??(gu)份??(fen)有??(you)限??(xian)公?(gong)司??(si)被??(bei)要?(yao)求??(qiu)補(bǔ)??(bu)稅??(shui)8500萬??(wan)元??(yuan)??，因??(yin)這??(zhe)筆??(bi)稅??(shui)款??(kuan)被??(bei)追??(zhui)溯??(su)至??(zhi)1994年??(nian)??，使??(shi)得??(de)稅??(shui)務(wù)??(wu)“倒??(dao)查??(zha)30年??(nian)”成??(cheng)為??(wei)輿??(yu)論?(lun)焦??(jiao)點(diǎn)??(dian)??。二??(er)是??(shi)寧??(ning)波??(bo)博??(bo)匯??(hui)化??(hua)工??(gong)科??(ke)技??(ji)股??(gu)份??(fen)有?(you)限??(xian)公??(gong)司??(si)3月??(yue)份??(fen)收??(shou)到??(dao)當(dāng)?(dang)地??(di)稅??(shui)務(wù)??(wu)要??(yao)求??(qiu)補(bǔ)??(bu)稅??(shui)5億??(yi)元??(yuan)的??(de)通??(tong)知??(zhi)??，最??(zui)近??(jin)企??(qi)業(yè)?(ye)宣??(xuan)布??(bu)停??(ting)產(chǎn)??(chan)??。上??(shang)述??(shu)兩??(liang)起??(qi)事??(shi)件??(jian)??，引?(yin)起?(qi)了??(le)一?(yi)些??(xie)企??(qi)業(yè)??(ye)人??(ren)士??(shi)的??(de)擔(dān)?(dan)憂??(you)??。這??(zhe)些??(xie)擔(dān)??(dan)憂??(you)包??(bao)括??(kuo)是??(shi)否??(fou)存??(cun)在??(zai)全??(quan)國??(guo)性?(xing)查??(zha)稅??(shui)??，不??(bu)少??(shao)企??(qi)業(yè)??(ye)擔(dān)??(dan)憂??(you)如??(ru)果??(guo)倒??(dao)查??(zha)多??(duo)年??(nian)需??(xu)要??(yao)補(bǔ)??(bu)稅??(shui)??，這??(zhe)對(duì)??(dui)于??(yu)經(jīng)??(jing)營??(ying)困??(kun)難??(nan)的??(de)當(dāng)??(dang)下??(xia)無??(wu)疑??(yi)是??(shi)“雪??(xue)上??(shang)加??(jia)霜??(shuang)”??。跟?(gen)多??(duo)位?(wei)省??(sheng)級(jí)??(ji)、市??(shi)級(jí)??(ji)稅??(shui)務(wù)??(wu)人??(ren)士??(shi)交??(jiao)流??(liu)得??(de)知??(zhi)??，目?(mu)前??(qian)并??(bing)沒??(mei)有??(you)全??(quan)國?(guo)性?(xing)查??(zha)稅??(shui)部??(bu)署??(shu)??。一??(yi)些??(xie)地??(di)方??(fang)根??(gen)據(jù)??(ju)當(dāng)??(dang)地??(di)稅??(shui)收??(shou)大??(da)數(shù)??(shu)據(jù)??(ju)風(fēng)??(feng)險(xiǎn)??(xian)提??(ti)示?(shi)等??(deng)對(duì)??(dui)個(gè)??(ge)別??(bie)企?(qi)業(yè)??(ye)查?(zha)稅??(shui)??，是??(shi)日??(ri)常??(chang)工??(gong)作?(zuo)??，也??(ye)是??(shi)稅??(shui)務(wù)??(wu)部??(bu)門??(men)正??(zheng)常??(chang)履??(lv)職??(zhi)??。畢??(bi)竟??(jing)稅??(shui)務(wù)??(wu)部??(bu)門??(men)主??(zhu)要??(yao)負(fù)??(fu)責(zé)??(ze)稅??(shui)收??(shou)、社??(she)會(huì)??(hui)保??(bao)險(xiǎn)??(xian)費(fèi)??(fei)和??(he)有?(you)關(guān)??(guan)非??(fei)稅??(shui)收??(shou)入??(ru)的??(de)征??(zheng)收??(shou)管??(guan)理??(li)??，發(fā)??(fa)現(xiàn)??(xian)偷?(tou)逃??(tao)稅??(shui)、少??(shao)繳??(jiao)稅??(shui)行??(xing)為??(wei)??，理??(li)應(yīng)??(ying)依??(yi)法??(fa)制??(zhi)止??(zhi)??，否??(fou)則??(ze)就??(jiu)是??(shi)瀆??(du)職??(zhi)??。（第??(di)一??(yi)財(cái)??(cai)經(jīng)??(jing)）HCVPJBZSZDqibao666888gong ??(gong)an ??(an)bu ??(bu)gong ??(gong)bu ??(bu)5qi ??(qi)fei ??(fei)fa ??(fa)jing ??(jing)ying ??(ying)zheng ??(zheng)quan ?(quan)、qi ??(qi)huo ??(huo)ye ??(ye)wu ??(wu)fan ??(fan)zui ??(zui)dian ??(dian)xing ??(xing)an ??(an)li ??(li)　　zui ??(zui)jin ??(jin)liang ??(liang)qi ??(qi)qi ??(qi)ye ??(ye)bu ??(bu)shui ??(shui)shi ??(shi)jian ??(jian)yin ??(yin)qi ??(qi)shi ?(shi)chang ??(chang)guan ??(guan)zhu ?(zhu)??。??yi ??(yi)shi ??(shi)hu ??(hu)bei ??(bei)zhi ??(zhi)jiang ??(jiang)jiu ??(jiu)ye ??(ye)gu ??(gu)fen ??(fen)you ??(you)xian ??(xian)gong ?(gong)si ??(si)bei ??(bei)yao ?(yao)qiu ??(qiu)bu ??(bu)shui ??(shui)8500wan ??(wan)yuan ??(yuan)??，yin ??(yin)zhe ??(zhe)bi ??(bi)shui ??(shui)kuan ??(kuan)bei ??(bei)zhui ??(zhui)su ??(su)zhi ??(zhi)1994nian ??(nian)??，shi ??(shi)de ??(de)shui ??(shui)wu ??(wu)“dao ??(dao)zha ??(zha)30nian ??(nian)”cheng ??(cheng)wei ??(wei)yu ??(yu)lun ?(lun)jiao ??(jiao)dian ??(dian)??。er ??(er)shi ??(shi)ning ??(ning)bo ??(bo)bo ??(bo)hui ??(hui)hua ??(hua)gong ??(gong)ke ??(ke)ji ??(ji)gu ??(gu)fen ??(fen)you ?(you)xian ??(xian)gong ??(gong)si ??(si)3yue ??(yue)fen ??(fen)shou ??(shou)dao ??(dao)dang ?(dang)di ??(di)shui ??(shui)wu ??(wu)yao ??(yao)qiu ??(qiu)bu ??(bu)shui ??(shui)5yi ??(yi)yuan ??(yuan)de ??(de)tong ??(tong)zhi ??(zhi)??，zui ??(zui)jin ??(jin)qi ??(qi)ye ?(ye)xuan ??(xuan)bu ??(bu)ting ??(ting)chan ??(chan)??。shang ??(shang)shu ??(shu)liang ??(liang)qi ??(qi)shi ??(shi)jian ??(jian)??，yin ?(yin)qi ?(qi)le ??(le)yi ?(yi)xie ??(xie)qi ??(qi)ye ??(ye)ren ??(ren)shi ??(shi)de ??(de)dan ?(dan)you ??(you)??。zhe ??(zhe)xie ??(xie)dan ??(dan)you ??(you)bao ??(bao)kuo ??(kuo)shi ??(shi)fou ??(fou)cun ??(cun)zai ??(zai)quan ??(quan)guo ??(guo)xing ?(xing)zha ??(zha)shui ??(shui)??，bu ??(bu)shao ??(shao)qi ??(qi)ye ??(ye)dan ??(dan)you ??(you)ru ??(ru)guo ??(guo)dao ??(dao)zha ??(zha)duo ??(duo)nian ??(nian)xu ??(xu)yao ??(yao)bu ??(bu)shui ??(shui)??，zhe ??(zhe)dui ??(dui)yu ??(yu)jing ??(jing)ying ??(ying)kun ??(kun)nan ??(nan)de ??(de)dang ??(dang)xia ??(xia)wu ??(wu)yi ??(yi)shi ??(shi)“xue ??(xue)shang ??(shang)jia ??(jia)shuang ??(shuang)”??。gen ?(gen)duo ??(duo)wei ?(wei)sheng ??(sheng)ji ??(ji)、shi ??(shi)ji ??(ji)shui ??(shui)wu ??(wu)ren ??(ren)shi ??(shi)jiao ??(jiao)liu ??(liu)de ??(de)zhi ??(zhi)??，mu ?(mu)qian ??(qian)bing ??(bing)mei ??(mei)you ??(you)quan ??(quan)guo ?(guo)xing ?(xing)zha ??(zha)shui ??(shui)bu ??(bu)shu ??(shu)??。yi ??(yi)xie ??(xie)di ??(di)fang ??(fang)gen ??(gen)ju ??(ju)dang ??(dang)di ??(di)shui ??(shui)shou ??(shou)da ??(da)shu ??(shu)ju ??(ju)feng ??(feng)xian ??(xian)ti ??(ti)shi ?(shi)deng ??(deng)dui ??(dui)ge ??(ge)bie ??(bie)qi ?(qi)ye ??(ye)zha ?(zha)shui ??(shui)??，shi ??(shi)ri ??(ri)chang ??(chang)gong ??(gong)zuo ?(zuo)??，ye ??(ye)shi ??(shi)shui ??(shui)wu ??(wu)bu ??(bu)men ??(men)zheng ??(zheng)chang ??(chang)lv ??(lv)zhi ??(zhi)??。bi ??(bi)jing ??(jing)shui ??(shui)wu ??(wu)bu ??(bu)men ??(men)zhu ??(zhu)yao ??(yao)fu ??(fu)ze ??(ze)shui ??(shui)shou ??(shou)、she ??(she)hui ??(hui)bao ??(bao)xian ??(xian)fei ??(fei)he ??(he)you ?(you)guan ??(guan)fei ??(fei)shui ??(shui)shou ??(shou)ru ??(ru)de ??(de)zheng ??(zheng)shou ??(shou)guan ??(guan)li ??(li)??，fa ??(fa)xian ??(xian)tou ?(tou)tao ??(tao)shui ??(shui)、shao ??(shao)jiao ??(jiao)shui ??(shui)xing ??(xing)wei ??(wei)??，li ??(li)ying ??(ying)yi ??(yi)fa ??(fa)zhi ??(zhi)zhi ??(zhi)??，fou ??(fou)ze ??(ze)jiu ??(jiu)shi ??(shi)du ??(du)zhi ??(zhi)??。（di ??(di)yi ??(yi)cai ??(cai)jing ??(jing)）