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各行政公署,各市、县人民政府,省政府各直属单位:现将《国务院办公厅关于对部分地区违规制定先征后返等减免税政策问题的通报》(国办发[2002]5号)(原文详见《黑龙江政报》第4期第15页)转发给你们,并结合我省实际情况提出如下意见,请一并贯彻执行。按照《国务院关于加强依法治税严格税收管理权限的通知》(国发[1998]4号)和《国务院关于纠正地方自行制定税收先征后返政策的通知》(国发[2000]2号)精神,去年我省在开展税收法规政策执行情况检查工作中,重点对地方自行制定先征后返政策情况进行了检查,发现个别市县自行制定先征后返政策的文件36件。根据国务院国发[2000]2号
Various administrative offices, municipalities and county people’s governments, provincial government units directly under: “General Office of the State Council on the development of non-compliance in some areas such as tax rebates and other relief policies” (Guo Ban Fa [2002] No. 5) (For details, please refer to the Heilongjiang Gazette No. 4 page 15) Forward to you, and combined with the actual situation in our province to make the following comments, please implement them together. In accordance with the “Notice of the State Council on Strengthening the Administration of Ruling Tax by Law” (Guo Fa [1998] No. 4) and the “Circular of the State Council on Revising the Policy of Levying the First Payment of Taxes by Local Authorities” (Guo Fa [2000] No. 2) In last year, our province inspected the implementation of tax laws, regulations and policies, and conducted an inspection on the implementation of the policy of preferential tax return and return by local governments. In the meantime, 36 cities and counties found that 36 cities and districts independently set forth their policies of returning to their homeland. According to the State Council issued [2000] 2