本刊讯为保障国家税收收入，保证税务机关严格执法，维护有关当事人的合法权益，１９９８年７月６日，中国人民银行、国家税务总局联合发布了《关于查核、暂停支付、扣缴纳税人、扣缴义务人在金融机构存款的通知》（银发〔１９９８〕３１２号，以下简称《通知》）。《通知... In order to protect the national tax revenue and ensure that the tax authorities strictly enforce the law and safeguard the legitimate rights and interests of the parties involved, on July 6, 1998, the People’s Bank of China and the State Administration of Taxation jointly promulgated the Circular on Checking, Suspending and Withholding Taxpayers , Withholding agents in the financial institutions deposit notice “(Yin Fa [1998] No. 312, hereinafter referred to as the” notice “). ”Notice...