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最近以来,国务院下发了《关于整顿税收秩序加强税收管理的决定》(国发[1988]85号),国务院办公厅下发了《关于各部门配合税务机关加强税收征管工作的通知》(国办发[1989]2号)。这两个文件进一步明确了税收在社会主义商品经济条件下的重要地位和作用,提出了治理税收环境、整顿税收秩序的要求和规定,是贯彻落实“治理经济环境、整顿经济秩序、全面深化改革”方针所采取的一项重要措施,各级政府必须迅速研究部署,认真贯彻执行。根据国务院和国务院办公厅文件精神,结合我省的实际,现作如下通知:
Recently, the State Council issued the “Decision on Regulating Tax Order and Strengthening Tax Management” (Guo Fa [1988] No. 85). The General Office of the State Council issued the “Notice on Strengthening the Administration of Tax Collection by Various Departments in Coordination with Tax Authorities” Office made [1989] 2). These two documents further clarify the important position and role of taxation in the socialist commodity economy and put forth the requirements and provisions for governing the taxation environment and for rectifying the tax order. They are implementing the principle of “governing the economic environment, rectifying the economic order and deepening the overall economic order Reform ”one important measure taken by the policy, all levels of government must promptly study the deployment, conscientiously implement it. According to the spirit of the State Council and State Council General Office documents, combined with the actual situation in our province, make the following notice: