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为了贯彻落实国务院国发[1996]41号《通知》精神,确保1996年税收财务物价大检查工作的顺利实施,现就开展大检查的有关问题规定如下:一、大检查的时限。1996年的税收财务物价大检查从今年11月份开始,明年春节前结束。主要检查1996年发生的,以及1995年发生但未检查、未纠正的各种违反财经法纪的问题。必要时,对某些重大违法违纪问题,也可追溯到以前年度。
In order to implement the spirit of the Circular of the State Council [1996] No. 41 [1996] and ensure the smooth implementation of a large-scale inspection of the taxation and financial affairs in 1996, the relevant issues concerning carrying out major inspections are hereby formulated as follows: I. Time limits for major inspections. In 1996 the tax inspection of financial prices started in November this year, before the end of the Spring Festival. It mainly examines the various violations of financial and economic law that took place in 1996, as well as unchecked and uncorrected ones in 1995. When necessary, some major violations of laws and disciplines can also be traced back to previous years.