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国家税务总局以[1998]55号又发出《关于城镇集体企业单位清产核资若干税收财务处理规定的通知》。具体内容如下：明确清产核资的税收、财务审批权限由各省、自治区、直辖市国家税务局、地方税务局根据本地实际自行确定，并只限于清产核资工作中适用，其他税收、财务的审批权限
The State Administration of Taxation issued the Circular on the Financial Regulations of Several Tax-related Units for Clearing Production and Capital Verification by Urban Collective-owned Enterprises in [1998] No. 55. Specific contents are as follows: Clear tax and financial examination and approval authority for capital verification shall be determined by the State Administration of Taxation and the local taxation bureau of each province, autonomous region and municipality directly under the Central Government according to the local actual conditions, and shall be limited to the examination and approval authority applicable to the examination and approval of other assets in the capital verification work