各省、自治区、直辖市人民政府,国务院各部委、各直属机构:今年以来,全国工商税收完成情况较好,但国内增值税、消费税(以下简称“两税”)收入进度较慢。1至10月“两税”收入3174亿元,完成年计划的77.6%,与正常进度相比低5个多百分点。主要原因是企业欠缴“两税”非常严重,截至10月末,全国“两税”欠税余额已达346亿元。这一问题已经引起中央和国务院领导同志的关注,如不及时解决,将严重影响1997年中央财政预算的正常执行。为了切实抓好清理欠税工作,经国务院批准,特通知如下: The people’s governments of provinces, autonomous regions and municipalities directly under the Central Government, the various ministries and commissions under the State Council, and their respective agencies directly under the Central Government: Since the beginning of this year, the completion of the industrial and commercial tax revenue in the country has been relatively good, but revenue from the domestic value-added tax and consumption tax (hereinafter referred to as the “two taxes”) has been slow to progress. From January to October, the “two taxes” revenue totaled 317.4 billion yuan, up 77.6% of the annual plan, down more than 5 percentage points from the normal progress. The main reason is that the enterprises owe the “two taxes” very seriously. As of the end of October, the outstanding tax balance of the “two taxes” in the whole country has reached 34.6 billion yuan. This issue has aroused the concern of the leading comrades of the Central Government and the State Council. If not resolved in time, it will seriously affect the normal implementation of the 1997 central budget. In order to earnestly do a good job clearing tax work, approved by the State Council, special notice as follows: