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各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,新疆生产建设兵团财务局:为贯彻落实国务院关于行政审批制度改革工作的各项要求,现就国务院已取消的城市维护建设税行政审批项目的后续管理问题通知如下:财政部《关于城市维护建设税几个具体业务问题的补充规定》(财税字〔1985〕143号)中有关“对个别纳税确有困难的,可由省、自治区、直辖市人民政府酌情予以减免税照顾”的规定,在国务院第二批取消的行政审批项目中已被取消(见国发〔2003〕5号)。
Finance Bureau (Bureau), Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In order to implement the requirements of the State Council on the reform of the administrative examination and approval system, the State Council has canceled the urban maintenance and construction The following issues concerning the follow-up management of tax examination and approval projects are as follows: The Supplementary Provisions of the Ministry of Finance on Several Specific Business Problems Concerning Urban Maintenance and Construction Tax (Cai Shui Zi [1985] No. 143) Provinces, autonomous regions and municipalities directly under the Central People’s Government at their discretion to be reduced or exempted from tax care, "the provisions of the second batch of canceled administrative examination and approval project has been canceled (see Guo Fa [2003] No. 5).