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针对一些地方出现的冲击国家统一税法、干扰税收执法的问题和地方税务机构人员急剧膨胀,管理体制不够规范的情况,国务院作出加强对地方税务机构的领导、规范和完善地方税务机构管理体制的通知:一、对省(自治区、直辖市)以下地方税务局实行上级税务机关和同级政府双重领导、以上级税务机关垂直领导为主的管理体制,即地、市以及县(市)地方税务局的机构设置、干部管理、人员编制和经费开支由所在省(自治区、直辖市)地方税务机构垂直管理。
In view of the impact of some countries on the unification of tax laws, the interference with tax law enforcement and the rapid expansion of local taxation agencies, the management system is not standardized, the State Council made a notice to strengthen the local tax authorities, regulate and improve the local taxation administration system : First, the provincial (autonomous regions and municipalities directly under the Central Government) the following local tax bureau to implement higher tax authorities and governments at the same level under the dual leadership of the higher tax authorities vertical leadership of the management system, that is, cities and counties (cities) Local Taxation Bureau Institutional arrangements, cadre management, personnel establishment and expenditures shall be managed vertically by the local taxation agencies of the provinces (autonomous regions and municipalities directly under the Central Government).