《国务院关于加强税收管理和严格控制减免税收的通知》(国发[1993]51号)已印发各地、各部门,现提出以下贯彻意见,请一并遵照执行。一、严格控制减免税。今年省政府不再出台新的减免税政策,各级政府和地区行政公署也不得再出台新的减免税措施。对纳税单位临时性、困难性的减免,一律暂停审批。按税法规定地方无权减免的税种,一律不得擅自减税免税。政策性减免税应严格按照中央统一规定的税收管理体制报 The Circular of the State Council on Strengthening Tax Administration and Strictly Controlling Tax Relief (Guo Fa [1993] No. 51) has been issued to all localities and departments and put forward the following opinions for implementation. First, strictly control the tax relief. This year, the provincial government will no longer issue a new tax reduction and exemption policy, and all levels of government and regional administrative offices will no longer have to introduce new tax relief measures. For the taxpayers temporary and difficult relief, all suspension of approval. Taxes that are not entitled to reduction or exemption according to the provisions of tax law shall not be tax-deductible without authorization. Policy-based tax relief should be strictly in accordance with the central unified tax management system reported