各城区人民政府、各开发区管委会:为进一步加强税源管理,避免由于税源划转引起的城区(含开发区)间无序竞争以及影响个别城区的财力和财政收入规模,促进全市经济健康协调发展,根据我市现行财税管理体制,现就市区有关纳税人纳税地点变更问题做如下通知,请各区、开发区及相关部门认真执行。一、严格实行属地征收的税收征管原则。属地行使税收管理权是税收征收管理的基本原则,是保证税收征管工作合理、有序运行的前提。税务机关要按照税收征管范围,严格税务登记制度,加强对纳税申报的审核,强化税源管理。各区政府、各开 Municipal People’s Governments and Administrative Committees of Development Zones: To further strengthen the management of tax sources and avoid disorderly competition in urban areas (including development zones) caused by the transfer of tax sources as well as the financial and fiscal revenue scale affecting individual urban areas and promote the economic health of the city Coordinated development, according to the city’s current fiscal management system, now on the taxpayers in urban areas to change the tax location to do the following notice, please District, Development Zone and the relevant departments to implement. First, the strict implementation of the tax collection and levying principles. Administrative exercise of tax revenue is the basic principle of tax collection and management, and is a prerequisite for ensuring that tax collection and administration work in a reasonable and orderly manner. Tax authorities shall, in accordance with the scope of tax collection and administration, strictly enforce the tax registration system, step up auditing of tax returns and strengthen tax source management. The district government, each opening