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第一条为各大城市人民政府贯彻国家公平合理的税收政策,调整税务工作中的公私关系,本集体协商共同负责精神,得视实际需要,依本通则组织税务覆议委员会(以下简称覆委会)。第二条覆委会受当地人民政府领导,其委员人数由当地人民政府酌定之。第三条覆委会之委员除当地财政经济委员会、税务机关、工商管理机关、地政管理机关、工商业联合会、工会之代表为当然委员外,并由当地人民政府聘请公正人士或有关专家若干人充任之,
Article 1 The People’s Government of all major cities implements the national fair and reasonable taxation policy and adjusts the public-private relations in taxation work. The collective consultation and common responsibility are based on actual needs. In accordance with these Rules, the Reorganization Committee of Tax Reorganization (hereinafter referred to as the " meeting). Article 2 The lay committee shall be under the leadership of the local people’s government. The number of its members shall be determined by the local people’s government. Article 3 In addition to the ex officio members represented by the local financial and economic commissions, tax authorities, industrial and commercial administrations, land administration offices, business federations and trade unions, the commissioners of the lay committees shall be employed by the local people’s government to appoint just persons or certain experts In charge,