为认真贯彻落实国务院关于纠正地方自行制定税收先征后返政策的文件精神,严格财税管理和监督,财政部决定从2001年2月中旬开始至3月底,组织驻有关地区财政监察专员办事处,对辽宁、上海、福建、江西、广东等九省(直辖市)自行制定税收先征后返政策情况进行专项检查。检查内容包括,自2000年1月1日起,地方超越权限自行制定的税收先征后返政策的清理、纠正情况;地方是否出台新的税收先征后返政策;对中央制定下发的税收先征后返政策地方有无变相执行情况等。对检查中发现的重大违纪问题可追溯以前年度或延伸有关单位进行检查。对检查中查出的2000年1月1日后,地方仍超越权限自行制定和执行税收先征后返政策问题,将按照有关文件予以纠正,情节严重的,除按有关法规严肃 In order to conscientiously implement the State Council’s document on rectifying the policy of setting local conditions for taxation before taxation and strictly enforce the taxation administration and supervision, the Ministry of Finance decided to organize the office of the district financial inspector from the middle of February 2001 to the end of March, Conducted a special inspection on the policy of setting forth the tax policies for the first time in nine provinces (municipalities directly under the Central Government) such as Liaoning, Shanghai, Fujian, Jiangxi and Guangdong. The inspection contents include: since January 1, 2000, local governments have set forth policies to clean up and rectify the tax policies that have been set by the government themselves; whether the local government has introduced new tax policies before taxation; policies formulated and issued to the central government; First come back to the policy place with or without disguised implementation. The major disciplinary problems discovered during the inspection can be traced back to previous years or extended to the relevant units for inspection. After the inspection found in January 1, 2000, the local authorities are still beyond the power to develop and implement tax policies to return to the first issue, will be corrected in accordance with the relevant documents, the circumstances are serious, in addition to serious according to relevant laws and regulations