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2014年第4号为加强延期缴纳税款管理,规范延期缴纳税款的申报审批程序,黑龙江省国家税务局制定了《延期缴纳税款管理办法》,现予以发布,自2014年4月1日起施行。特此公告。附件:延期缴纳税款申请审批表(略)黑龙江省国家税务局2014年3月10日延期缴纳税款管理办法第一条为了加强对延期缴纳税款的管理,规范延期缴纳税款的申报审批程序,维护纳税人合法权益,根据《中华人民共和国税收征收管理法》及其实施细则和国家税务总局的有关政策规定,制定本办法。
No. 4 of 2014 In order to strengthen the deferred tax payment administration and regulate the examination and approval procedures for deferred tax payment, the State Administration of Taxation of Heilongjiang Province has formulated the Administrative Measures on Deferred Tax Payments, which will be issued as of April 1, 2014 From the implementation. Special announcement. Attachment: Deferred tax payment application approval form (omitted) Heilongjiang Province State Administration of Taxation March 10, 2014 Administrative Measures for Deferring the Payment of Taxes Article 1 In order to strengthen the management of deferred tax payments, regulate the examination and approval of deferred tax payments Procedures to safeguard the legitimate rights and interests of taxpayers, in accordance with the “People’s Republic of China Tax Administration Law” and its implementation details and the relevant provisions of the State Administration of Taxation policies and regulations to develop these measures.