《国务院办公厅转发国家税务总局关于调整国家税务局、地方税务局税收征管范围意见的通知》(国办发[1996]4号)(以下简称“通知”)已印发给你们。调整国家税务局、地方税务局税收征管范围是理顺两个局的工作关系,稳定税收队伍,巩固分税制财政体制改革成果,加强税收征收管理,保证税收政策正确贯彻落实,保障中央和地方财政收入的重大决策。为了进一步贯彻落实好“通知”精神,经研究提出以下意见,请各地结合本地实际,一并认真贯彻执行。一、按照国办发[1996]4号文件精神,根据我省实际情况,这次征管范围调整后,国税局、地税局之间原则上不再委托代征。对个别 Notice of the General Office of the State Council Forwarded the Opinions of the State Administration of Taxation on Adjusting the Scope of Tax Collection and Administration of the State Administration of Taxation and the Local Taxation Bureau (Guo Ban Fa [1996] No. 4) (hereafter referred to as the “Notice”) has been issued to you. Adjusting the tax collection scope of the State Administration of Taxation and Local Taxation Bureau is to rationalize the working relationship between the two offices, stabilize the taxation team, consolidate the achievements of the fiscal system reform of the tax-sharing system, strengthen the management of tax collection, ensure the correct implementation of the taxation policy, and ensure the revenue of the central and local governments Major decisions. In order to further implement the spirit of “notification”, the following opinions have been put forward through research, and all localities should be conscientiously implemented in light of local conditions. First, according to the spirit of the document No. 4 [1996] of the State Council, according to the actual conditions in our province, after the adjustment of the scope of collection and management, the IRS and the Inland Revenue Department will no longer entrust on behalf of the government. To individual