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《中华人民共和国税收征收管理法实施细则》于2002年9月7日由国务院总理朱镕基签署第362号国务院令颁布,自今年10月15日起正式施行。这是继2001年5月1日颁布实施《中华人民共和国税收征收管理法》以来,我国税收法制建设史上的又一重要里程碑。为充分调动广大税务干部和社会各界关心支持税收发展的有识之士学习新《税收征管法》及其实施细则的积极性,努力营造依法治税的良好氛围,省地税局征管处与《税收科技》杂志社联合举办学习、宣传和贯彻新《税收征管法》及其实施细则有奖征文活动。征文内容要求围绕学习、宣传和贯彻新《税收征管法》及其实施细则,观点鲜明,文字流畅,体裁不限,字数一般在3000字以内。征文截止时间为2003年10月30日。征文除在《税收科技》上刊登外,还将设一等奖2名,二等奖8名,三等奖15名,鼓励奖若干名。对获得一、二、三等奖的作者,省地税局予以表彰并发证书。欢迎广大税务干部和社会各界有识之士踊跃来稿。来稿请直接寄《税收科技》杂志社,并注明“细则征文”字样。
The Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection and Administration were promulgated by the Order of the State Council No. 362 signed by Premier Zhu Rongji on September 7, 2002, which came into effect on October 15, 2002. This is another important milestone in the history of the taxation legal system in our country since the promulgation of the “Law of the People's Republic of China on Tax Collection and Collection” on May 1, 2001. In order to fully mobilize the vast numbers of tax cadres and people of all walks of life who are concerned about and support the development of tax revenue to learn the enthusiasm of the new Tax Administration Law and its implementing rules and strive to create a good atmosphere for tax administration in accordance with the law, “Magazine co-organized to learn, promote and implement the new” Tax Administration Law “and its implementation rules prizes essay activities. Essay content requirements Around the study, publicity and implementation of the new ”Tax Administration Law“ and its implementation details, clear-cut point of view, the text is fluent, the genre is not limited, the number of words generally within 3000 words. Essay deadline for October 30, 2003. In addition to the essay published in the ”tax science and technology“, will also have first prize 2, second prize 8, third prize 15, encourage a number of awards. The authors who win the first, second and third prizes, the provincial taxation bureau shall commend the concurrent certificate. Welcomed the majority of tax cadres and people of insight from all walks of life enthusiastic contributions. Contributions please send ”Tax Science and Technology“ magazine, and indicate the ”essay details," the words.