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国务院: 《国务院办公厅转发国家税务总局关于组建在各地的直属税务机构和地方税务局实施意见的通知》(国办发〔1993〕87号文件,以下简称87号文件)下发后,各地普遍作了认真部署,组建两个税务机构的工作进展顺利,税收征管工作得到进一步强化。但是,少数地区对87号文件中关于“境内外商投资企业和外国企业的各项税收以及外籍人员(华侨、港澳台同胞)缴纳的个
State Department: General Office of the State Council forwards the Circular of the State Administration of Taxation on the Opinions of the Local Taxation Offices and Local Tax Bureaus Settling Around Each Other (Circular No. 87 of the State Council [1993], hereinafter referred to as Document No. 87) The conscientious deployment and the formation of the two taxation agencies have proceeded smoothly and the tax collection and administration work has been further strengthened. However, in a few areas, the No. 87 document on "Taxes on Foreign-Invested Enterprises and Foreign Enterprises in China and Foreign Nationals (Overseas Chinese, compatriots in Hong Kong, Maucao and Taiwan)