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国务院“三查”办公室1992年9月7日以(92)国检办字第91号文制定了《关于开展税收财务物价大检查的实施办法》,现摘刊如下: 一、大检查的内容。主要包括:一是偷税漏税、骗取出口退税和越权减免税;二是乱挤成本、费用、虚报亏损、侵占、截留应交财政的利润、能源交通建设基金和预算调节基金;三是不按规定用途支用各项财政资金;四是违反财务制度规定、滥发钱物、用公款请客送礼、游山玩水等挥霍国家和单位的资金;五是擅自购买专项控制商品;六是采取非法手段,将全民所有制的资产转为集体或个人所有,或将预算内资金转为预算外资金;七是侵占、截留、私分、挪用各种罚没收入、救灾扶贫专款和社会捐助资金与物资;八是公款私存,将帐内资金转为帐外资金,私设“小金库”,侵占、私分国家和单位的资财;九是违反价格法规和
State Seventy-Three Office of the State Council On September 7, 1992, the State Opinion No. 91 (92) was adopted to formulate the Implementation Measures for Carrying Out the Large-scale Inspection of the Financial Tariffs for Taxes. . Mainly include: First, tax evasion tax fraud to defraud the export tax rebates and ultra vires tax relief; second is the indiscriminate squeeze costs, costs, false losses, encroachment, interception should pay financial profits, energy transportation construction funds and budget adjustment fund; third is not required Use the support of the various financial funds; Fourth, in violation of financial regulations, indiscriminate payment of money, with public funds, gifts and gifts, tour the mountains and other funds squandered countries and units; Fifth, unauthorized purchase of special control of commodities; Sixth, take illegal means , Transfer assets owned by the whole people to collectives or individuals, or transfer funds within the budget to extra-budgetary funds; seize, intercept, misappropriate or divert various kinds of confiscated incomes, relief funds for poverty alleviation and social contributions and supplies; Is the private funds of public funds, the funds transferred to the accounts outside the funds, privately-owned “small treasuries”, occupation, privately divided countries and units of capital; nine violations of price regulations and