为了进一步推进依法治税,加强税收征管,确保财政收入的稳定增长,现就切实加强漏征漏管税收征收管理的有关问题通知如下:一、严格行政事业单位应税收费、应税经营收入的税收管理。行政事业单位收取的应税收费,兴办的酒店、招待所等经营实体,发行报刊杂志,出租房屋、场地设备,车船营运、代理咨询服务和各种承包、租赁、挂靠经营业户等应税经营收入,都要依法纳入税收管理,及时办理税务登记,建立健全财务制度,按规定向税务机关报送纳税申报表、财务报表和其他有关纳税资料,依法申报纳税;税务机关要加强对有应税收费和经营收入的单位进行税法宣传,加强税收管理和稽查,促进其自觉申报纳税。 In order to further promote tax administration in accordance with the law, strengthen tax administration and ensure a steady growth of financial revenue, we hereby notify you of the following as matters concerning the practical strengthening of the administration of tax collection and levying of leaking tax: First, to strictly regulate the taxable and taxable operating income of administrative units Tax administration. Taxes and fees charged by administrative institutions, operating entities such as hotels and guesthouses to be established, distribution of taxable operating income such as newspapers, magazines, rental houses, venues and facilities, vehicle and vessel operation, agency consulting services and various contracted, leased and relied upon operators , Must be incorporated into tax administration in accordance with the law, timely registration of tax revenue, establish and improve the financial system, according to the provisions of the tax authorities to submit tax returns, financial statements and other relevant tax information, tax declaration and reporting; tax authorities should strengthen the taxable And operating income units tax law publicity, strengthen tax administration and inspection, and promote their conscious declaration tax.