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各自治州、市人民政府,各地区行署,各县(自治县、市、市辖区、特区)人民政府,省政府各部门、各直属机构: 开征固定资产投资方向调节税,是国家运用税收手段,落实国家产业政策,调整投资结构,引导投资方向,控制投资规模,保证重点建设,加强宏观调控的重要措施。我省1991年开征投资方向调节税以来,取得了较好的成效,但也还存在一些问题,特别是有的地方和部门擅自越权出台了一些与国家税收法规相悖的减免税政策;有的单位和部门未能履行法规赋予的职责,在工作中相互推诿扯皮。为了进一步加强我省固定资产投资方向调节税的征收管理工作,经省人民政府同意,现将省地方税务局《关于进一步加强固定资产投资方向调节税征收管理工作的意见》转发给你们,请认真贯彻执行。
All autonomous prefectures and municipal people’s governments, regional administrative offices, people’s governments of all counties (autonomous counties, cities, municipal districts and special zones) and departments and agencies directly under the provincial government: To levy a regulation tax on the direction of the investment in fixed assets is a means by which the state uses tax revenue to implement National industrial policy, adjusting investment structure, guiding investment direction, controlling investment scale, ensuring key construction and strengthening macro-control. Since the regulation tax on investment direction was introduced in 1991, our province has achieved good results. However, there are still some problems. In particular, some localities and departments have vowed to overhaul their tax exemptions and policies that run counter to the state tax laws and regulations. Some units And departments failed to fulfill the duties assigned by laws and regulations, pushing each other at work. In order to further strengthen the province’s investment in fixed assets regulatory tax collection and management work, with the consent of the provincial people’s government, now the provincial Local Taxation Bureau, “on further strengthening the direction of investment in fixed assets regulatory tax collection and management advice,” forward to you, please carefully execute thouroughly.