国家税务总局关于深化税收征管改革的方案为了进一步贯彻落实党的十四届五中全会精神和《国务院批转国家税务总局工商税制改革实施方案的通知》（国发〔１９９３〕９０号），建立适应社会主义市场经济体制要求、符合中国国情、科学严密的税收征管体系，确保税收各项职能作... In order to further implement the spirit of the Fifth Plenary Session of the 14th CPC Central Committee and the Circular of the State Council on Forwarding the Implementation Plan of the Industrial and Commercial Tax System Reform of the State Administration of Taxation (Guo Fa [1993] No. 90), the State Administration of Taxation formulated the plan for deepening the reform of tax collection and administration To adapt to the requirements of the socialist market economic system, in line with China’s national conditions, scientific and strict tax collection and management system to ensure that the tax functions as ...