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中guo名义shui负一zhi高于shi际税fu。所wei名义shui负是zhi企业ming义上gai缴纳de税费。由于zheng管、qi业对shui法理jie等原yin，实ji上企ye不一ding足额jiao纳法lv意义shang的税fei。PJ78FDHSJSSJK66F1KE xiangjiaoyugudaizhongguoyixingfaweishouduanshixiandezhixu，meisuobudamiyadetongzhizhesuirantongyangqiangtiaochengwenlifayuxingfa，dangengweimingxiandibiaoshuleduiyuzhengyiliniandezhuiqiu。biru，《hanmolabifadian》guiding，“zhengyizhiwangbarenleiziminjiaofugeiwozhaohu，shamashenshenbarenleiziminjiaogeiwodailing，erwoxixinguanhuai，buzengqinghu”。pilizhichu，conglishicailiaofenxi，zhebufadiandeneirongbujinsihucongweizhenzhengfuzhusifashijian，erqiejibiandedaoyangezhixing，gubabilunyehuichuxianyizhongjiqiyanlidesifaxingshi，zheyuwomensuolijiedezhengyixiangqushenyuan。danpilirenweiyoubiyaorenzhenduidaizhebufadianzhongyouguanzhengyijiazhidechanshu：takenengdaibiaoledangshishehuichengyuanduiyuzhengyijibenyuanzedelijie。yinweizaifadiandejiewei，hanmolabiguowangyaoqiu，falvyingdangduiyiwei“fuyoudongchali，nenggouweitasuotongzhidejiangyutigonggongzhengdejiujitujing”detongzhizheyousuoqifa。zheyidiandedaoleqitatongzhizhedejieshou。zhebufadiandejixuchuanbo，zuizhongzaixifangquelileyichengwenguizeweijichudeshehuizhixu。falvsuiranshijiejuejiufendegongju，shiguowangshishiquanlidequdao，dantongshiyechengweiminzhongxunqiuzhengyideyikao。。
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责编：韦慧裘
审核：安妮·阿普尔鲍姆
责编：熊吐