国家计委、国家税务总局日前发出通知,明确了税务部门收费检查的有关政策界限,要求税务部门收费严格按照政策执行。 通知提出,各级税务机关必须按照《中华人民共和国税收征收管理法实施细则》和《中华人民共和国发票管理办法》的有关规定及标准,收取纳税保证金和发票保证金。凡超出上述范围、标准以及省级人民政府有关 State Planning Commission, the State Administration of Taxation recently issued a circular clear tax department charges check the policy boundaries, requiring tax department fees in strict accordance with the implementation of the policy. The circular proposes that the tax authorities at all levels must collect the security deposit for the tax and the deposit for the invoice in accordance with the relevant provisions and standards of the Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Administration of Tax Collection and the “Regulations of the People’s Republic of China on the Administration of Invoices.” Where the above range, standards and provincial people’s government