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各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处:国务院《关于纠正地方自行制定税收先征后返政策的通知》(国发(2000]2号)下发后,各级地方人民政府采取积极措施,认真清理纠正自行制定的税收先征后返等变相减免税政策,并按国务院的要求,及时上报了清理情况和处理意见。据了解,目前大部分地区已基本停止或取消了自行制定的税收先征后返政策。但是,也有少数地区贯彻国务院决定不够坚决,个别地方甚至仍然在出台新的先征后返政策。为了进一步认真贯彻落实国发[2000]2号文件精神,现就有关问题通知如下:一、我国是一个统一的多民族国家,集中税权具有十分重要的意义。各级地方财政部门要充分认识地
Autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the Finance Bureau of Xinjiang Production and Construction Corps and the Office of the Financial Ombudsman of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan: the State Council’s " After the promulgation of the Circular on Post-return Policy (Guo Fa (2000) No. 2), the local people’s governments at all levels took active measures to earnestly clean up and rectify the tax preferential recovery and other tax relief policies formulated by themselves and in accordance with the requirements of the State Council , Promptly reported the clean-up situation and handling opinions.It is understood that at present most of the regions have basically stopped or canceled their own tax policies set forth in the tax refund.However, there are few areas to implement the State Council’s decision is not strong enough, and some places are still even introduced In order to further conscientiously implement the spirit of the document No. 2 [2000] of the State Council, we hereby notify you of the relevant issues as follows: 1. China is a unified, multi-ethnic country. Centralizing tax rights is of great significance. Local financial departments at all levels should fully understand