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国务院批转国家税务总局《工商税制改革实施方案》的通知1993年12月25日国发[1993]90号各省、自治区、直辖市人民政府,国务院各部委、各直属机构;国务院同意国家税务总局《工商税制改革实施方案》,现转发给你们,请认真贯彻执行。这次工商税制改革是建国以来规模最大、范围最广泛、内容最深刻的一次税制改革,其目的是为了适应建立社会主义市场经济体制的需要。这次改革必将有力地促进我国社会主义经济的持续、快速、健康发展。为此,各省、自治区、直辖市人民政府要高度重视,加强领导,切实抓好《工商税制改革实施方案》的组织实施。
Notice of the State Council on Approving the Implementation Plan for the Reform of Industrial and Commercial Tax System of the State Administration of Taxation December 25, 1993 Guo Fa [1993] No. 90 People’s government of all provinces, autonomous regions and municipalities directly under the Central Government, all the ministries and commissions under the State Council and the agencies directly under the State Council; Business tax reform implementation plan “, are forwarded to you, please conscientiously implement. Since the founding of the People’s Republic of China, the reform of the tax system for industrial and commercial administration has been the largest, the most extensive and the most profound tax reform since the founding of the People’s Republic of China. Its purpose is to meet the needs of establishing a socialist market economic system. This reform will surely promote the sustained, rapid and healthy development of our socialist economy. To this end, the people’s governments of all provinces, autonomous regions and municipalities directly under the Central Government should attach great importance to and strengthen their leadership and earnestly grasp the organization and implementation of the ”Implementation Plan for the Reform of Industrial and Commercial Taxation System."