论文部分内容阅读
为加强个人所得税的征收管理,堵塞税收征管漏洞,根据《中华人民共和国税收征收管理法》、《中华人民共和国人个所得税法》及其实施条例的有关规定,我局决定于2001年7月至10月开展一次全市性的个人所得税专项检查。现就有关问题通告如下:一、检查范围凡按规定应在广州市(含从化市、增城市)缴纳个人所得税的纳税人、扣缴义务人,均属于本次个人所得税专项检查的范围。
In order to strengthen the collection and administration of personal income tax and plug the loopholes in tax collection and administration, in accordance with the relevant provisions of the “Law of the People’s Republic of China on Tax Collection and Administration” and the “Law of the People’s Republic of China on Individual Income Taxation” and its implementing regulations, In October to carry out a city-wide special inspection of personal income tax. The relevant issues are hereby announced as follows: I. Scope of Examination All the taxpayers and withholding agents who shall pay individual income tax in Guangzhou (including Conghua and Zengcheng) as required shall fall within the scope of the special inspection of this individual income tax.