论文部分内容阅读
各州、市、县人民政府,各地区行政公署,省直各委、办、厅、局: 省政府(云政发[1998]64号)转发《国务院关于加强依法治税严格税收管理权限的通知》(国发[1998]4号)后,我省大部分地区作了认真的清理、检查和纠正,对进一步强化税收法制,严格税收减免,理顺税收管理权限,加强宏观调控,促进公平竞争,推动社会主义市场经济的建立和健康发展,增加财政收人起到了积极的作用。但是,近期调查发现,个别地区和部门在执行地方税收政策方面,依然存在不少问题,擅自变通税法、越权减税免税现象时有发生;极少数单位和部门知法犯法,故意找借口造成拖欠税款;有的随意批准缓、欠税款并隐瞒不报等情况。这些问题严重干扰了正常的税收秩序,影响财税体制的巩固和完善。为了维护国家税收法律、法规的严肃性和权威性,加大依法治税的力度,严格税收管理权限,现就有关问题重申如下: 一、进一步提高认识,统一思想各级政府及有关部门要充分认识依法
State, city and county people’s governments, regional administrative offices and provincial direct committees, offices, offices and bureaus: The provincial government (Yunzhengfa [1998] No. 64) forwarded the "Circular of the State Council on Strengthening the Administration of Rough Tax Revenue in accordance with the Law (Guo Fa [1998] No. 4), most of our province has made serious clean-up, inspection and rectification of tax laws and regulations to further strengthen the tax relief, rationalize tax administration authority, strengthen macro-control and promote fair competition , Promoting the establishment of a socialist market economy, sound development and increasing revenue have played a positive role. However, recent surveys have found that there are still many problems in implementing the local taxation policy in some regions and departments. There are still many problems in implementing taxation policies in some areas. There is a tendency that tax exemptions on tax deductions from time to time occur in unauthorized areas. Very few units and departments knowingly commit crimes and deliberately make excuses to cause tax arrears Some freely approve the delay, owed taxes and conceal the not reported and so on. These problems have seriously disturbed the normal tax order and affected the consolidation and improvement of the fiscal and taxation system. In order to safeguard the seriousness and authority of state tax laws and regulations, increase the tax administration according to law and strictly manage the tax administration rights, we hereby reaffirm the relevant issues as follows: I. Further enhance awareness and unify our thinking All levels of government and relevant departments should fully Know by law