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为了保证国家税务局和地方税务局两套机构分设后计会统工作的正常进行,国家税务总局现就年内机构分设后税收计会统业务的有关问题明确如下: 一、税收计会统业务划分 按照已经明确的两套税务机构征收管理范围划分税收计会统业务,即:国家税务局系统负责征收管理的税收,由国家税务局系统办理相应范围的税收计会统业务;地方税务局负责征收管理的税收,由地方税务局办
In order to ensure that the two systems of the State Administration of Taxation and the Local Taxation Bureau set up a post-accounting system for the normal work of the system, the State Administration of Taxation hereby clarifies the relevant issues concerning the post-taxation system of the post-tax accounting system as follows: In accordance with the tax authorities already clear the scope of tax collection and management of tax collection system, namely: the State Administration of Taxation is responsible for tax collection and management, by the State Administration of Taxation system for a corresponding range of tax accounting system business; local tax authorities responsible for collecting Management of tax revenue, by the local tax office