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根据历年税收的规律和今年一至九月份全国税收的情况,都说明第四季度是税收任务最繁重的季节。今年占国家税收计划三分之一以上的经常性税收任务将集中在第四季度完成,其中私营工商业的所得税更须抓紧在十一月份完全入库。这一任务的能否圆满完成,关系着国家财政收支的平衡、金融物价的稳定和国家经济建设的进行。因此,完成与超额完成今年税收计划是一项十分重要的任务。各级税收部门必须在当地党政领导机关指导下,抓紧时机、贯彻政策、依法办事、防止偏差,认真作好这一工作。完成今年税收任务,必须抓住当前的税收工作重点。十月十一月两个月税收重点应在经常税收丝毫不能放松的基础上,大力作好工商
According to the tax laws of the past years and the national tax receipts from January to September this year, it shows that the fourth quarter is the heaviest tax season for taxation tasks. This year, more than one third of the country’s tax plan will be concentrated on recurring tax tasks to be completed in the fourth quarter. In particular, the income tax on private industrial and commercial businesses must step up to be fully warehoused in November. The successful completion of this task has a bearing on the balance of state revenues and expenditures, the stability of financial prices and the progress of national economic construction. Therefore, completing and surpassing this year’s tax plan is a very important task. Under the guidance of the local party and government leading organs, tax departments at all levels must seize the opportunity, implement the policies, work in accordance with the law, prevent deviations and earnestly do this work. To complete this year’s tax tasks, we must seize the current tax focus. The tax focus of October and November should be on the basis of regular tax revenue,