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《国务院批转国家税务局关于进一步推进依法治税加强税收管理报告的通知》(国发[1991]67号)已印发你们,现结合我省实际,作如下补充通知,请认真贯彻执行。一、各地区、各部门必须认真贯彻执行《国务院批转国家税务局关于进一步推进依法治税加强税收管理报告的通知》,大力推进依法治税,继续开展税法宣传,增强全民纳税意识,坚决维护税法的统一性和严肃性。按照税收管理权限办事,不得越权擅自减税免税,不准自行制定或执行与现行税法相悖的政策,不得层层下放税收管理权限,已越权自定的政策应及时清理纠正。
“Notice of the State Council on Approving the State Administration of Taxation on Further Promoting the Report on Strengthening Tax Management by Law” (Guo Fa [1991] No. 67) has been issued to you and is now being implemented according to the actual conditions in our province. 1. All regions and departments must conscientiously implement the “Circular of the State Council, Approving and Forwarding the State Administration of Taxation, Report on Further Promoting the Administration of Taxes and Strengthening Tax Administration,” and vigorously promote tax administration in accordance with the law, continue with the propaganda of tax laws, raise the awareness of paying tax to all citizens and resolutely safeguard The unification and seriousness of tax law. In accordance with the tax administration authority, shall not exceed the right unauthorized tax reduction and exemption, are not allowed to develop or implement their own tax laws contrary to the current tax laws and regulations, shall not be allowed to lower the tax authority at any level, the ultra-custom policy should be promptly cleaned up and corrected.