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各州、市地方税务局:自2006年7月召开全省贯彻《中华人民共和国烟叶税暂行条例》(以下简称《烟叶税暂行条例》)会议以来,全省各级地税机关按照《烟叶税暂行条例》及烟叶税若干具体问题的有关规定,认真抓好贯彻落实,烟叶税的征收管理已步入正常轨道。但是,在征收管理工作中也反映和暴露出一些不规范的问题,部分地方没有实行严格的纳税申报制度,少数地方还没有规定纳税期限。为了进一步理顺烟叶税的征收管理,规范征管工作,按照国家税务总局提出的烟叶税征管工作要坚持“统一、接轨、规范”的方针和纳入法制化、专业化、信息化的轨道的要求,现将有关问题重申如下,并请认真贯彻落实。
Since July 2006, when the province held the “Provisional Regulations on Tobacco Taxes of the People’s Republic of China” (hereinafter referred to as the “Interim Regulations on Tobacco Taxes”) since July 2006, the local tax authorities at all levels in the province have, in accordance with the Provisional Regulations on Tobacco Taxes “And tobacco tax specific provisions of the relevant provisions of some serious and do a good job in implementing the tobacco tax collection and management has entered a normal orbit. However, some irregularities have also been reflected and exposed in the collection and management work. In some places, no strict tax declaration system has been put in place. In a few places, the tax period has not yet been set. In order to further clarify the collection and management of tobacco tax and regulate the collection and administration of the tobacco tax, in accordance with the guideline of ”unified, integrated and regulated" proposed by the State Administration of Taxation on tobacco tax collection and management and incorporated into the legalized, specialized and informatized track Requirements, the relevant issues are now reiterated as follows, and please conscientiously implement it.