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税务部门掌握的企业数与工商部门登记在册的数字差别一直很大,尤其是个体工商户的登记数字严重不符,导致国家税收流失严重,这一顽症随着税务与工商两部门实现信息共享将得到有效解决。近日,国家税务总局和国家工商行政管理总局联合发文,对两部门在信息交换和共享的各个方面做出详细规定,并于2003年9月1日起开始实行。 国家税务总局有关负责人士介绍,《税收征管法》和《税收征管法实施细则》已经规定,要保证工商行政管理机关与税务机关之间登记信息的顺畅交换和有效共享,要加强税务机关与工商行政管理机关的协作配合。
The difference between the number of enterprises in the tax administration and those registered in the business sector has been very large. In particular, the registration figures of individual industrial and commercial households are seriously disproportionate, leading to serious loss of national tax revenues. With the tax sharing and information sharing between the two branches of industry and commerce, Effective solution. Recently, the State Administration of Taxation and the State Administration for Industry and Commerce jointly issued a document setting out detailed provisions on all aspects of information exchange and sharing between the two departments and started implementation on September 1, 2003. According to the responsible officials of the State Administration of Taxation, the “Law on the Administration of Tax Collection” and the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection stipulate that to ensure the smooth exchange and effective sharing of registration information between the administrative authorities for industry and commerce and the tax authorities, Administrative cooperation and cooperation.