工商税收是国家进行社会主义建设的重要资金来源。依照国家的税收法令,如实地办理纳税申报,及时足额地交纳税款,是一切企业、事业单位和个人应尽的义务。为了正确贯彻国家的工商税收政策,维护税收法令的严肃性,确保国家税收收入,国务院决 Business tax is an important source of funds for the country’s socialist construction. In accordance with the tax laws and regulations of the state, faithfully declaring tax returns and paying tax in full and on time are the obligations of all enterprises, institutions and individuals. In order to correctly carry out the country’s industrial and commercial tax policy, safeguard the seriousness of the tax decree and ensure that the state tax revenue, the State Council