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1999年7月,国家经贸委、财政部、国家税务总局等10部门联合下发了《控制对企业进行经济检查》的规定,要求“行政机关依照法律、法规对企业进行经济检查,应当统筹安排、注重效率、保证质量、避免重复。”该规定中还明确指出,“税务机关对同一企业的税务检查,每年不得超过两次”。之后,有关部门又多次设法解决重复检查问题。
In July 1999, 10 departments including the State Economic and Trade Commission, the Ministry of Finance and the State Administration of Taxation jointly issued the “Controlling the Economic Inspection of Enterprises”, requiring that “the administrative organs conduct economic inspections of enterprises in accordance with laws and regulations and should make overall plans Arrangements, focusing on efficiency, quality assurance, to avoid duplication. ”“ The provisions also clearly pointed out that ”tax authorities for the same enterprise tax inspection, no more than twice a year". After that, the relevant departments repeatedly tried to solve the problem of repeated inspections.