新华社北京８月２日电（记者 何雨欣、侯雪静）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。

    On August 2 (xinhua news agency)（Reporter HeYuXin、HouXueJing）The reporter from 2, state administration of taxation learned，The tax, the deputy director of the national tax system XieXueZhi recently in deepening the reform of tax collection administration work conference said，The second half，To adhere to the organization in accordance with the income tax in accordance with the rules，Resolute don't accept GuoTouShui。

    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。

    XieXueZhi said，Must firmly put an end to no profit prepay enterprise income tax、Value added tax is the tax should be left over to touch and situations，Determined to prevent take idling、Financial paid taxes、Offending the library、R. virtually increased income taxes means，Resolutely avoid assault taxed，Really ensure tax according to law。To do well the tax analysis and forecast work，Master the base number of source and its trend of change，Ensure that annual tax revenue steady growth。

    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。

    XieXueZhi also said，The second half，Will continue to implement the tax system reform and structural tax cuts，To expand the business tax change solid VAT of pilot projects，Continue to implement the development of small miniature enterprise tax support measures，Carry out in-depth study to promote the economic structure adjustment、Support the cultural industry development、Encourage innovation、Promote strategic emerging industry development、Encourage employment and reemployment such tax policy。

    “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。”解学智说。

    “To faithfully implement improve individual and industrial and commercial door threshold value added tax and business tax policy，Never allowed to raise tax fixed。To establish firmly the preferential tax policy is not implement the GuoTouShui、Be a breach of the legitimate rights and interests of the taxpayer concept，Can not to tax revenues in implementation on the task nervous preferential tax policy at a discount greatly。”XieXueZhi said。

    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、“免填单”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。

    XieXueZhi also said，The second half，Want to continue to push forward the tax service system construction，The construction of the harmonious relationship between publicans，To further strengthen the publicity and consultation solution of the tax law，Pushing tax risk warning，Pushing tax online、Self-help tax、City do the、“Not to fill single”Service way，Establish and perfect the collection of the taxpayer needs、Analysis and rapid response mechanism，Maintaining the taxpayers' legitimate rights and interests。