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各省、自治区、直辖市国家税务局、地方税务局,各计划单列市国家税务局、地方税务局、海洋石油税务管理局各分局: 最近,不少省、市税务机关来电来函,要求总局对中央、地方两套税务机构分设后的税务行政复议问题予以明确。经研究,现通知如下: 一、国家税务总局于1993年11月6日下发的《税务行政复议规则》继续有效。各级国家税务局、地方税务局均应严格依照执行。
In recent years, many provincial and municipal tax authorities have sent us a letter from the tax authorities requesting the State Administration to make revisions to the regulations of the Central Government, the Central People’s Government, the State Council, After the establishment of two sets of local tax authorities tax administrative reconsideration issues be made clear. Upon research, we hereby notify you as follows: 1. The “Rules for Tax Administrative Reconsideration” issued by the State Administration of Taxation on November 6, 1993 continue to be valid. All levels of state tax bureaus and local tax bureaus shall strictly abide by the regulations.