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根据《国务院关于地方税务机构管理体制问题的通知》(国发[1997]34号)精神,结合我省实际,省政府决定:从1998年1月1日起对我省市(地、州)、县(市、区)地方税务局实行由省地方税务局和同级地方政府双重领导,以省地方税务局垂直领导为主的管理体制,即市(地、州)、县(市、区)地方税务局的机构、干部、编制和经费由省地方税务局垂直管理。现就有关问题通知如下:一、机构设置。省以下地方税务机构由省地方锐务局垂直管理。市(地、州)地方税务局的设置,由省政府审批;县(市、区)地方税务局、市(地、州)地方税务局直属单位和派出机构的没置,由省地方税务局审批;县(市、区)地方税
In accordance with the spirit of “Notice of the State Council on the Management System of Local Tax Institutions” (Guo Fa [1997] No. 34) and in light of the reality of our province, the provincial government decided: From January 1, 1998 onwards, The local tax bureaus of the counties (cities, districts) shall be governed by the local tax bureaus of the province and the local governments of the same level under the leadership of the provincial tax bureaus and shall be governed by the vertical leadership of the local tax bureaus, namely the municipal (prefecture) and county ) Local tax bureaus, cadres, establishment and funding are managed vertically by the provincial tax bureaus. The relevant issues are hereby notified as follows: First, institutional settings. The local tax authorities below the provincial level are administered vertically by the Provincial Bureau of Local Affairs. The establishment of local tax bureaus of cities (prefectures and prefectures) shall be subject to examination and approval by the provincial government; no local tax bureaus of the counties (cities and districts), local tax bureaus of cities (prefectures and prefectures) Approval; county (city, district) local tax