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党的十一届三中全会以来,我省城乡个体工商业户(含私营企业)有了较大发展。这对繁荣经济,扩大就业门路,起到了积极作用。但是,个体工商业户偷税漏税的情况比较普遍,有的还十分严重,甚至公开抗税不缴、冲击税务机关,围攻殴打税务人员。这不仅导致大量税款流失,减少财政收入,而且严重干扰税务机关依法执行公务,败坏社会风气,加剧社会分配不公,在政治上、经济上都造成恶劣的影响。为此,国家税务局最近发布了《关于整顿城乡个体工商业户税收秩序的通告》,决定在全国范围内对城乡个体工商业户税收秩序进行一次全面的检查整顿。为了切实搞好这项工作,特作如下通知:
Since the Third Plenary Session of the 11th CPC Central Committee, individual industrial and commercial households in urban and rural areas (including private enterprises) in our province have made great strides. This has played an active role in boosting the economy and expanding employment opportunities. However, the phenomenon of tax evasion by individual industrial and commercial households is relatively common, and some of them are still very serious. They even openly oppose tax refusals and attacks on the tax authorities and besiege tax officers. This not only led to the loss of a large amount of tax revenues and the reduction of financial revenues, but also seriously interfered with the implementation by the tax authorities of their official duties according to law, corrupted social norms and aggravated unfair social distribution, with adverse political and economic consequences. To this end, the State Administration of Taxation recently issued the “Notice on Rectifying the Tax Order of Individual Industrial and Commercial Households in Urban and Rural Areas” and decided to conduct a comprehensive inspection and rectification of the tax order of individual industrial and commercial households in urban and rural areas across the country. In order to do a good job of this work, special make the following notice: