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国务院关于批转国家税务总局加强个体私营经济税收征管强化查帐征收工作意见的通知
发布时间:2011-8-30 21:11:00||  点击:2349次||  文章分类:翻译案例||  发布人:翻译家(Fanyijia.com)


国务院关于批转国家税务总局加强个体私营经济税收征管强化查帐征收工作意见的通知(国发〔1997〕12号)

Circular of the State Council Concerning the Approval and Transmission of Suggestions on Strengthening the Work of Tax Collection Administration of Self-employed Private Economy and Intensifying Tax Collection on Audit of Accounts by the State Taxation Administration(February 18, 1997)

国务院同意国家税务总局《关于加强个体私营经济税收征管强化查帐征收工作的意见》,现转发给你们,请遵照执行。

The State Council has approved the "Suggestions on Strengthening the work of Tax Collection Administration of Self-employed Private Economy and Intensifying Tax Collection on Audit of Accounts" by the State Taxation Administration which is transmitted to you for compliance.

加强个体、私营经济税收征管,强化查帐征收工作是规范个体、私营经济管理,促进个体、私营经济健康发展的重要措施。

Strengthening of tax collection administration of self-employed private economy and intensification of tax collection on audit of accounts are important measures in the standardization of administration of self-employed private economy and promotion of the healthy development of self-employed private economy.

各级人民政府要高度重视,切实加强领导,协调税务、工商行政管理、公安和金融等有关部门,积极稳妥地做好这一工作,并帮助税务部门解决工作中出现的困难和问题。

People’s governments at all levels should attach great importance to it, earnestly strengthen leadership and coordinate the work of departments of taxation, industry and commerce administration, public security and finance in actively and steadfastly doing this work well and help the tax departments solve the difficulties and problems emerging in the work.

国家税务总局要结合深化税收征管改革,切实做好对这项工作的组织指导和监督检查。

The State Taxation Administration shall, in combination with deepening the reform of tax collection administration, earnestly conduct the organization, guidance, supervision and inspection of this work.

各有关部门要相互支持、密切配合,确保这项工作的顺利进行。

All departments concerned should support and cooperate closely with one another to ensure the smooth implementation of this work.

本通知的具体实施意见,由国家税务总局会同有关部门制定。

Specific measures for the implementation of this Circular shall be worked out by the State Taxation Administration in conjunction with the departments concerned.

本通知的贯彻执行情况,各省、自治区、直辖市和计划单列市人民政府应于七月底前报告国务院,同时抄送国家税务总局。

People’s governments of all provinces, autonomous regions and municipalities directly under the Central Government and municipalities under direct planning by the state shall report to the State Council on the status of implementation of this Circular by the end of July with copies dispatched to the State Taxation Administration.

关于加强个体私营经济税收征管强化查帐征收工作的意见(国家税务总局一九九七年一月十日)

SUGGESTIONS ON STRENGTHENING THE WORK OF TAX COLLECTION ADMINISTRATION OF SELF-EMPLOYED PRIVATE ECONOMY AND INTENSIFYING TAX COLLECTION ON AUDIT OF ACCOUNTS (The State Taxation Administration January 10, 1997)

改革开放以来,我国个体、私营经济的迅速发展,对发展社会生产力、繁荣社会主义市场经济、增加国家财政收入、缓解城乡就业压力、方便人民生活等方面都起到了积极作用。

The rapid development of the self-employed private economy in our country since the implementation of the policy of reform and opening up has played a positive role in the development of the social productive forces, bringing prosperity to the socialist market economy, adding to the revenue of the state finance, alleviating the pressure on urban and rural employment and making people’s life more convenient.

但是,在个体、私营经济发展过程中也存在一些问题,尤其是经营活动无帐可查或帐册不全、财务管理混乱的现象比较普遍,偷逃国家税收的问题突出,已引起全社会的关注。

However, there also exist a number of problems in the process of the development of the self-employed private economy, especially the phenomena of no account to audit and incomplete accounting books in business operations and disorder in financial management are quite common, and the question of state tax evasion is outstanding which have aroused the concern of the whole society.

这种状况如不改变,既不利于个体、私营经济的健康发展和公平竞争,也不利于税法的贯彻落实。

This state of affairs, if not changed, will not be conducive to the healthy development of the self-employed private economy and fair competition, nor will it be instrumental to the implementation of the Tax Law.

因此,必须采取切实有效的措施,进一步加强对个体、私营经济的财务管理和税收征管工作。

Therefore, earnest and effective measures have to be taken to further strengthen the work in the financial management and taxation administration of the self-employed private economy.

为此,特提出以下意见:

To this end, the following suggestions are put forth:

一、全面、准确地贯彻党和国家发展个体、私营经济的方针政策。

1.Comprehensive and Accurate Implementation of the Party’s and the State’s Policies on the Development of the Self-employed Private Economy.

以公有制经济为主体,多种经济成份共同发展,是党和国家长期坚持的方针。

Joint development of multiple economic elements with the economy of public ownership as the main body is a policy long adhered to by the Party and State.

要继续鼓励和扶持个体、私营经济的发展,使其作为公有制经济的重要补充;

Continuous encouragement and support shall be given to the development of the self-employed private economy as an important supplement to the economy of public ownership;

要综合运用经济、法律、行政、思想教育等手段对个体、私营经济加强引导、监督和管理;

integral employment of economic, legal, administrative, ideological and educational means shall be followed to step up guidance, supervision and administration of the self-employed private economy;

要保护个体、私营经济业户的正当经营活动和合法收入;

the just business operations and legitimate income of households of the self-employed private economy shall be protected;

同时要加强对个体、私营经济的税收征管工作,强化查帐征收,创造公平竞争的环境,促进个体、私营经济健康发展。

in the meantime, tax collection administration of the self-employed private economy shall be strengthened and tax collection on audit of accounts shall be intensified so as to create an environment of fair competition and promote the healthy development of the self-employed private economy.

二、改进个体、私营经济税收征管方式,强化查帐征收。

2.Improvement in the Mode of Tax Collection Administration of the Self-employed Private Economy and Intensification of Tax Collection on Audit of Accounts.

各级税务机关要采取有效措施,切实加强个体、私营经济税收管理,并逐步在有固定经营场所的个体、私营经济业户中全面实行查帐征收,实现税收征管的法制化、规范化。

Tax offices at all levels should take effective measures to earnestly strengthen tax collection administration of the self-employed private economy and gradually and comprehensively enforce tax collection on audit of accounts among households of the self-employed private economy with fixed sites for business operations to realize the legalization and standardization in tax collection administration.

从1997年4月1日起,达到一定经营规模的个体工商户和按定期定额征收税款的私营企业、个人租赁承包经营的企业要按照国家统一的会计制度全面建帐,税务机关应对他们实行查帐征收。

As of April 1, 1997, self-employed industrial and commercial households with a certain scale of operations and privately-operated enterprises taxed at regular intervals in fixed amount, enterprises leased and contracted by individuals for operations shall establish comprehensive accounting books pursuant to the uniform state accounting rules, and tax offices shall enforce tax collection on audit of accounts with respect to them.

业户可自行建帐,也可聘请社会中介机构代理建帐。

Business households can establish accounting books on their own.They can also employ intermediate agencies of society to establish accounting books as agents.

在有条件的专业市场,凡从事商业批发、零售的固定业户,在建帐的同时要按规定使用税控收款机,其购置费用可在所得税前分期列支。

In specialized markets with the requisite conditions, fixed business households engaging in commercial wholesale or retail should use tax-controlled tills as prescribed while establishing accounting books, their purchase expenses can be listed in expenditure in pre-income tax installments.

为防止税款流失,确保税收收入,在建帐初期,作为过渡性措施,对建帐户也可实行查帐征收与定期定额征收相结合的征收方式。

To prevent tax money loss and ensure tax revenue, in the initial stage of establishing accounting books, the mode of tax collection on audit of accounts in combination with tax collection at regular intervals in fixed amount can be adopted as a transitional measure.

对目前实行定期定额征收的各类业户,要根据其经营情况调整定额,对少数还需继续实行定期定额征收的业户要加强定额管理。

For all categories of business households taxed at present at regular intervals in fixed amount, the fixed amount shall be adjusted in the light of their operations, and administration in fixed amount shall be strengthened with respect to the few business households that need to be taxed at regular intervals in fixed amount.

查帐征收户和定期定额征收户均应依法如实申报纳税,不申报、申报不实或者超过定额一定幅度未申报调整定额的,一经查出按偷税处理。

Both business households of taxation on audit of accounts and business households of taxation at regular intervals in fixed amount should declare and pay tax truthfully according to law, non-declaration, untruthful declaration or failure to declare the adjusted fixed amount exceeding a certain range of the fixed amount, once investigated and verified, shall be handled as tax evasion.

各地国家税务局和地方税务局要共同督促个体、私营经济业户做好建帐工作。

State tax bureaus and local tax bureaus in all localities should jointly supervise and urge business households of self-employed private economy to establish accounting books.

以缴纳增值税、消费税为主的业户,由国家税务局负责督促建帐;

State tax bureaus shall be responsible for the supervision of establishment of accounting books by business households that pay value-added taxes and consumption taxes;

以缴纳营业税为主的业户由地方税务局负责督促建帐。

local tax bureaus shall be responsible for the supervision of establishment of accounting books by business households that pay sales taxes.

三、个体、私营经济业户要正确理解和认识建帐和查帐征税的意义。

3.Business Households of Self-employed Private Economy Should Have a Correct Understanding and View of the Significance of Establishment of Accounting Books and Taxation on Audit of Accounts.

建帐是经营者加强自身管理和扩大经营的需要,也是依法申报纳税的基础。

Establishment of accounting books is the necessity of the operators in strengthening self-management and expansion of operations and it is also the basis of tax declaration and payment in accordance with law.

因此,个体、私营经济业户要积极、主动、认真地按照要求建帐和使用税控收款机,接受税务机关的监督,如实向税务机关申报经营情况,支持税务机关做好查帐征收工作。

Therefore, business households of self-employed private economy should enthusiastically, actively and seriously establish accounting books and use tax-controlled tills in accordance with the requirements, accept the supervision of tax organs, and truthfully declare operational status at tax organs in support of the work of taxation on audit of accounts carried out by tax organs.

个体劳动者协会和私营企业协会要积极配合各级人民政府及税务机关加强宣传教育,协助个体、私营经济业户做好建帐工作。

Associations of self-employed laborers and associations of privately-operated enterprises should actively cooperate with people’s governments and tax organs at all levels in stepping up publicity and education and assist business households of self-employed private economy in the establishment of accounting books.

四、各有关部门要相互支持、密切配合。

4.All Departments Concerned Should Support and Closely Cooperate with One Another.

加强个体、私营经济税收征管,强化查帐征收工作涉及面广,综合性强,难度较大。

Strengthening of taxation administration of self-employed private economy and intensification of taxation on audit of accounts involve many sides and have an integral nature, it is therefore a difficult job.

国家税务总局要结合深化税收征管改革,切实做好对这项工作的组织指导和监督检查。

The State Taxation Administration must, in combination with the deepening of reform in taxation administration, earnestly do this job well in organization, guidance, supervision and inspection.

各有关部门要相互支持、密切配合,确保这项工作的顺利进行。

All departments concerned should support and closely cooperate with one another to ensure the smooth progress of this work.

工商行政管理和税务机关要共同组织力量,按照企业实际资本构成和经营情况,对企业工商登记的性质进行清理。

Organs of industry and commerce administration and tax organs should jointly organize forces to conduct a sorting out with respect to the nature of industry and commerce registration of the enterprises in accordance with the capital composition and operational status of the enterprises.

同时,要对核发个体、私营经济业户营业执照和税务登记证的情况进行一次联合清理检查。

In the meantime, a joint sorting out and inspection shall be conducted on the status of the issuance of business licenses to business households of self-employed private economy and taxation registration.

对不按规定建帐或建假帐的业户,要责令其停业整顿、限期改正;

Those business households that fail to establish accounting books as prescribed or establish falsified accounting books shall be directed to suspend operations for consolidation and make corrections within the specified time period;

逾期不改的,要吊销其营业执照,取缔其经营资格;

those that fail to make corrections on expiry of the time period shall be revoked of their business licenses and their qualifications for operations nullified;

对建假帐偷逃税构成犯罪的,要移送司法机关处理。

those that evade taxes with establishment of falsified accounting books constituting a crime shall be transferred to judicial organs for handling.

金融部门要加强现金管理,根据国家现金管理的规定办理现金收付;

Financial departments should strengthen cash management and handle cash acceptance and payment in accordance with state provisions on cash management;

要清理和禁止多头开户,对有偷逃税行为的业户,各金融单位要按照国家法律规定积极协助税务机关检查其存款帐户,提供有关情况,并依法及时采取税收保全措施和强制执行措施。

they should clear up and prohibit multiple opening of accounts. With respect to the business households that commit acts of tax evasion, all financial units should, pursuant to the provisions of the state laws, actively assist tax organs in the inspection of their deposit accounts, provide relevant information and take timely measures to secure the taxation and enforce measures of forcible execution according to law.

各级公安机关要认真查处涉税案件和围攻、冲击税务机关或殴打、谩骂税务人员的案件。

Public security organs at all levels should seriously investigate and deal with tax-related cases and cases of encircling and attacking or forcibly entering into tax organs or beating and slandering tax officials.

对拒绝、阻碍税务人员依法执行公务,有意扰乱税收治安秩序的,要依法予以处理。

Those who turn down or obstruct tax officials in execution of their official duties and deliberately disrupt public order in taxation shall be dealt with according to law.

五、统一认识,加强领导。

5.Achieving Consensus of Views and Strengthening Leadership.

各级人民政府要切实加强对个体、私营经济税收征管,强化查帐征收工作的领导,支持并帮助税务部门解决工作中出现的困难和问题。

People’s governments at all levels should earnestly strengthen leadership in the work of taxation administration of self-employed private economy and intensification of taxation on audit of accounts, support and assist tax departments in the resolution of difficulties and problems coming up in the work.

同时,要从全局出发,坚决贯彻执行国务院关于制止乱收费、乱摊派、乱罚款的各项规定,对各种收费进行清理整顿,切实减轻个体、私营经济业户的税外负担,保证查帐征收工作的顺利进行。

In the meantime, they should proceed from the overall situation, resolutely implement various rules of the State Council concerning curbing arbitrary collections of fees, unjustified financial levies and indiscriminate fines, conduct a sorting out and consolidation in collection of fees and earnestly alleviate the non-tax payments of business households of self-employed private economy so as to ensure the smooth implementation of the work of taxation on audit of accounts.




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