论文部分内容阅读
为了贯彻国务院的指示精神,最近,财政部税务总局向各省,市、自治区税务局发出通知,要求抓紧四季度的旺征工作,力争更多的超收,为平衡财政收支承担起更大的责任,作出更大的贡献。通知要求在四季度内,集中时间,集中精力,普遍开展一次税收政策大检查。这次检查,应以现行政策规定为依据,重点检查税收政策法令的贯彻执行情况、税收管理体制的执行情况、执行纳税纪律的情况和以税还贷的情况,纠正那些违反规定、自立章法、越权办事、弄虚作假、挖国家财政收入等不正当作法。
In order to implement the directives of the State Council, recently, the State Administration of Taxation of the Ministry of Finance issued a circular to the Inland Revenue Department of provinces, municipalities and autonomous regions requesting that the government should seize any impending levies in the fourth quarter and strive to exceed its oversupply to assume greater responsibility for balancing its revenue and expenditure , Make greater contribution. The circular calls for the centralization of time and concentration in the fourth quarter to conduct a general inspection of the tax policy. This inspection should be based on the existing policy and regulations, with a focus on checking the implementation of the taxation policy and decree, the implementation of the tax administration system, the implementation of the tax payment discipline and the repaying of loans with tax, and to redress those cases that violate the provisions, Extravagant work, fraud, digging state revenue and other unfair practices.