最近国家计委、国家税务总局通知各地物价和国家税务局、地方税务局,为使税务部门收费检查结案处理工作做到有章可循、有法可依,现就明确税务部门收费检查有关政策界限的有关问题通知如下:一、关于纳税保证金、发票保证金检查处理的政策依据《中华人民共和国税收征收管理法实施细则》规定:“对未领营业执照从事工程承包或者提供劳务的单位和个人,税务机关可以令其提交纳税保证金”;财政部发布的《中华人民共和国发票管理办法》规定:“税务机关对外省、自治区、直辖市来本辖区从事临时经营活动的单位和个人申请领购发 Recently, the State Development Planning Commission and the State Administration of Taxation informed all localities about the prices and the State Administration of Taxation and the local taxation bureaus that the tax department charges should be checked in accordance with the rules and procedures and that the tax department should check the charges Relevant issues on the boundary notice as follows: First, on the tax guarantee, invoice security check policy based on the ”People’s Republic of China Tax Collection and Management Law Implementation Rules“ provides: ”For non-licensed business license contract or provide labor services units and individuals , The tax authorities may make it submit the tax deposit “;” The People’s Republic of China issued by the Ministry of Finance Administrative Measures “states:” Tax authorities to the provinces, autonomous regions and municipalities to the area to engage in temporary business activities of individuals and individuals to apply for purchase hair