论文部分内容阅读
省财政厅、省国税局、省地税局、人行西宁市中心支行: 根据财预明电[2002]1号和国办发[2002]1号文件精神,财政部将于近日组织专门小组对各地所得税征管和入库情况进行检查。省人民政府要求各有关单位按照中央的要求针对重点单位立即开展自查。检查的内容包括: 一、有无以中央企业所得税收入混人地方库等混库、混税种的手法虚增地方企业所得税基数的现象。二、有无违反《中华人民共和国税收征管法》规定征缴所得税现象,包括收过头税或改变企业按一定期限和一定税额预交所得税的原定办法预征2002年应缴企业所得税,从而虚增地方
Provincial Department of Finance, the Provincial Internal Revenue Service, the Provincial Taxation Bureau and the People’s Bank of China branch in Xining: According to the documents of Cai Yu Ming Dian [2002] No.1 and Guo Ban Fa [2002] No. 1, the Ministry of Finance will organize a special panel Income tax collection and storage conditions to be checked. Provincial People’s Government requirements of the relevant units in accordance with the requirements of the Central Plains for the key units immediately carry out self-examination. Check the contents include: First, whether the central enterprise income tax mixed with local libraries and other mixed library, mixed tax practices inflated the phenomenon of local corporate income tax base. II. Is there any violation of the Law of the People’s Republic of China on the Administration of Tax Collection on income tax, including the preconception of the corporate income tax payable in 2002 due to over-charging or changing the enterprise’s pre-paid income tax by a certain period of time and a certain amount of tax? Increase place