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type="text/css">.TRS_Editor P{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor DIV{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor TD{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor TH{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor SPAN{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor FONT{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor UL{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor LI{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor A{line-height:2;font-family:宋体;font-size:12pt;}</style><div id="xhtzplphnhpv" class=TRS_Editor><style type="text/css"> .TRS_Editor P{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor DIV{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor TD{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor TH{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor SPAN{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor FONT{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor UL{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor LI{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor A{line-height:2;font-family:宋体;font-size:12pt;}</style> <div> <p align="justify">　　<span>据中央广播电视总台经济之声《天下财经》报道，国务院常务会议近日明确，税务领域将推广“首违不?！敝贫取Ｄ伤叭耸状畏⑸?、情节轻微能够及时纠正、没有造成危害后果的部分违法行为，可以依法免予处罚。需要看到的是，“首违不罚”、综合执法、信用监管等一系列“柔性执法”手段和理念正在让市场主体受益。<span lang="EN-US"><o:p></o:p></span></span> </p> <p align="justify">　　<span>国务院常务会议明确，税务领域将推广“首违不?！敝贫取Ｈ涨罢倏娜拔窆ぷ骰嵋橐蔡岢?，今年的一项工作重点就是坚决防止和纠正粗放式执法，推广“首违不罚”清单制度。数量庞大的纳税人将从中受益。<span lang="EN-US"><o:p></o:p></span></span> </p> <p align="justify">　　<span>事实上，从去年<span lang="EN-US">8</span>月<span lang="EN-US">1</span>日起，长三角地区已率先开始执行统一的税务轻微违法行为“首违不罚”清单和申报、发票类统一处罚裁量基准。这当中有两个关键点，一个是区域统一，一个是“首违不?！?span lang="EN-US">+</span>“同事同罚”。这就意味着，对于长三角的市场主体来说，一定条件下的税务轻微违法行为可以免予处罚，不同地区的税务执法也有了统一的“度量衡”。<span lang="EN-US"><o:p></o:p></span></span> </p> <p align="justify">　　<span>具体有何实践？国家税务总局宁波市税务局政策法规处副处长毛杰告诉记者：</span><span><span>“前不久宁波一家企业</span></span><span><span lang="EN-US">11</span></span><span><span>月税款超期没有申报。企业财务找到主管税务部门，解释超期未申报的原因是财务人员变动，业务没有衔接好。因为这是这家企业年内首次发生未申报的情况，而且及时完成补报，没有造成危害后果，所以主管税务机关作出了不予处罚的决定。我们还了解到，这家企业从事跨区域项目经营，前一阶段在上海和江苏都有项目在投标，‘首违不罚’保障了这家企业的纳税信用，也保住了这家企业的投标资格?！?/span></span><span lang="EN-US"><o:p></o:p></span> </p> <p align="justify">　　<span>在中国人民大学国家发展与战略研究院研究员、公共管理学院教授马亮看来，在把握刚性底线的前提下，“首违不?！敝贫仍谒拔?、市场监管、交通等领域推广，是政府“柔性执法”理念的落地。</span><span><span>“现在的行政执法更加凸显执法的出发点是为了?；な谐≈魈?，而不是单纯为了罚款和处罚。因此，‘首违不?！允谐≈魈謇此凳且桓隼孟ⅲ灿欣诶逭坦叵岛陀呕袒肪?。”</span></span><span lang="EN-US"><o:p></o:p></span> </p> <p align="justify">　　<span>“首违不?！敝皇恰叭嵝灾捶ā钡囊桓霾嗝?。马亮认为，综合执法、信用监管等都是这几年来呈现出的一些可喜进步和变化。</span><span><span>“比如综合执法日益推广，城市综合执法队伍可以一专多能地联合执法，避免了多头执法对企业的反复干扰。行政执法也越来越凸显出信用监管和智慧执法的理念，并使企业参与到执法过程中，使市场主体的获得感、安全感和满意度不断增强?！?/span></span><span><span lang="EN-US"><o:p></o:p></span></span> </p> </div> <span><span lang="EN-US"><br clear="all" /> 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