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《中华人民共和国税收征收管理法》于1993年实施后,《中华人民共和国印花税暂行条例》第十三条的部分内容已不适用。为加强印花税的稽征管理,依法处理违章案件,现根据《中华人民共和国机权征收管理法实施细则》第二条、第八十五条的规定,对有关印花税的处罚办法明确如下: 纳税人有下列行为之一的,由税务机关根据情节轻重予以处罚。
After the “Law of the People’s Republic of China on the Administration of Tax Collection and Collection” was implemented in 1993, part of Article 13 of the “Provisional Regulations of the People’s Republic of China on Stamp Duty” no longer applies. In order to strengthen the examination and administration of stamp duty and deal with illegal cases according to law, the measures for punishing the stamp duty are hereby formulated as follows in accordance with the provisions of Article 2 and Article 85 of the Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Collection of Machinery Rights: Taxpayers Any of the following acts shall be punished by the tax authorities according to the severity of the case.