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发表于 2009-8-20 10:06
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<span style="COLOR: black;">在</span><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">2004</span></font><font color="black"><span style="COLOR: black;">年</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">1</span></font><font color="black"><span style="COLOR: black;">月的海淀区人代会上,海淀区的财政预算中有一笔</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">12.6</span></font><font color="black"><span style="COLOR: black;">亿元的</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">“</span></font><font color="black"><span style="COLOR: black;">其他</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">”</span></font><font color="black"><span style="COLOR: black;">项目,而当年海淀区的总财政收入才</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">50</span></font><font color="black"><span style="COLOR: black;">多亿元,不少代表为此质</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> </span></font><font color="black"><span style="COLOR: black;">疑。是许志永在大会上正式要求对</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">“</span></font><font color="black"><span style="COLOR: black;">其他</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">”</span></font><font color="black"><span style="COLOR: black;">给出解释,并把这个情况提交媒体监督。</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> <br/><br/> </span></font><font color="black"><span style="COLOR: black;">最终,迫于舆论,海淀区财政局对此做出了详细的解释。</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> </span></font><font color="black"><span style="COLOR: black;">和许志永个人的境遇相比,公盟却一直面临着种种制度困境与无形的压力。</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> <br/><br/> </span></font><font color="black"><span style="COLOR: black;">这个团体一直都没有放弃尝试民政注册,但前后数次申请,都没有回音。由于是工商注册,他们一直都要把捐赠所得作为法定企业收入,缴纳</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">25%</span></font><font color="black"><span style="COLOR: black;">的企业所</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> </span></font><font color="black"><span style="COLOR: black;">得税(在</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">2008</span></font><font color="black"><span style="COLOR: black;">年新税法颁布以前是</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">33%</span></font><font color="black"><span style="COLOR: black;">)。</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> </span></font><font color="black"><span style="COLOR: black;">他们甚至遭遇了一些蹊跷的生活问题。</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> <br/><br/> </span></font><font color="black"><span style="COLOR: black;">最近的一年中,理事滕彪接连遭遇护照被没收、律师执照无法通过年检和被所执教的中国政法大学停课。</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> <chsdate isrocdate="False" islunardate="False" day="21" month="7" year="2009" wst="on">7<font face="宋体"><span lang="EN-US" style="FONT-FAMILY: 宋体;"><span lang="EN-US">月</span></span></font>21<font face="宋体"><span lang="EN-US" style="FONT-FAMILY: 宋体;"><span lang="EN-US">日下午</span></span></font></chsdate><font face="宋体"><span lang="EN-US" style="FONT-FAMILY: 宋体;">,许志永同时接到公盟公司的房东和他租住房东的电话,被要求马上搬走。</span></font> <br/><br/><br/></span></font><font color="black"><span style="COLOR: black;">身陷财税囹圄</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> <br/><br/> </span></font><font color="black"><span style="COLOR: black;">北京税务两局的行政处罚决定书显示</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">,</span></font><font color="black"><span style="COLOR: black;">公盟偷税款项来自于耶鲁大学法学院自</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">2006</span></font><font color="black"><span style="COLOR: black;">年以来的四笔资助以及公盟研究员王功权于</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">2009</span></font><font color="black"><span style="COLOR: black;">年</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">4</span></font><font color="black"><span style="COLOR: black;">月的资助</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">,</span></font><font color="black"><span style="COLOR: black;">共</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> </span></font><font color="black"><span style="COLOR: black;">计</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">110</span></font><font color="black"><span style="COLOR: black;">余万人民币。</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> <br/> </span></font><font color="black"><span style="COLOR: black;">北京地税局认为</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">,</span></font><font color="black"><span style="COLOR: black;">这些</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">“</span></font><font color="black"><span style="COLOR: black;">捐赠</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">”</span></font><font color="black"><span style="COLOR: black;">没有按规定申报纳税</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">,</span></font><font color="black"><span style="COLOR: black;">偷税达</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">6</span></font><font color="black"><span style="COLOR: black;">万余元。北京国税局则认定</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">,</span></font><font color="black"><span style="COLOR: black;">这些</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">“</span></font><font color="black"><span style="COLOR: black;">捐赠</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">”</span></font><font color="black"><span style="COLOR: black;">属于法定企业收入</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">,</span></font><font color="black"><span style="COLOR: black;">公盟没有交纳</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">25</span></font><font color="black"><span style="COLOR: black;">%的企业所</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> </span></font><font color="black"><span style="COLOR: black;">得税</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">,</span></font><font color="black"><span style="COLOR: black;">共计</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">18</span></font><font color="black"><span style="COLOR: black;">万元。</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> <br/><br/> </span></font><font color="black"><span style="COLOR: black;">按照相关法律</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">,</span></font><font color="black"><span style="COLOR: black;">偷税行为可施以</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">50</span></font><font color="black"><span style="COLOR: black;">%至</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">5</span></font><font color="black"><span style="COLOR: black;">倍的罚款。在对公盟的处罚中</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">,</span></font><font color="black"><span style="COLOR: black;">两局同时执行了</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">5</span></font><font color="black"><span style="COLOR: black;">倍的最高上限</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">,</span></font><font color="black"><span style="COLOR: black;">罚款总额达到</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">142</span></font><font color="black"><span style="COLOR: black;">万元。</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> <br/><br/> </span></font><font color="black"><span style="COLOR: black;">许志永则认为,</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">“</span></font><font color="black"><span style="COLOR: black;">我们这样做没有任何违规的地方</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">”</span></font><font color="black"><span style="COLOR: black;">。对于采用</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">“</span></font><font color="black"><span style="COLOR: black;">预收账款</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">”——</span></font><font color="black"><span style="COLOR: black;">这是许多单位常用的逃税手段</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">——</span></font><font color="black"><span style="COLOR: black;">他的理由是:税收的征管法律和会计的不</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> </span></font><font color="black"><span style="COLOR: black;">一致,我们按照会计的记账准则,这笔钱的性质是专项资助,不是营业收入。</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> <br/><br/> “</span></font><font color="black"><span style="COLOR: black;">有一个很有意思的现象,对于耶鲁法学院同一笔捐款,国税局认为是捐赠,地税局认为是营业收入。如果是捐赠,就只需交所得税,不交营业税和地税。但</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;"> </span></font><font color="black"><span style="COLOR: black;">是,我们还是都按照营业收入交了,该交不该交的我们都交了。</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">” <br/><br/> </span></font><font color="black"><span style="COLOR: black;">许志永坚持公盟绝无偷税的主观故意,</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">“</span></font><font color="black"><span style="COLOR: black;">我从来主张应该依法纳税,哪怕法律不合理。</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">” </span></font><font color="black"><span style="COLOR: black;">一位不愿透露姓名的注册税务师对罚款额度表示不解:</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">“</span></font><font color="black"><span style="COLOR: black;">要这样执行,没有几个企业能存活下来!</span></font><font color="black" face="Arial"><span lang="EN-US" style="FONT-FAMILY: Arial; COLOR: black;">’” <br/><br/></span></font> |
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