为使税务部门收费检查结案处理工作做到有章可循、有法可依，就有关问题明确如下：一、夫于纳税保证金、发票保证金检查处理的政策依据忡华人民共和国税收征收管理法实施细则》（中华人民共和国国务院令第123号）规定：“对本领营业执照从事工程承包或者提供劳务的单位和个人， In order to enable the tax department to pay fees check the handling of the case to do rules, law-based, the relevant issues are as follows: First, the husband in the tax bond, invoice security check policy based on the implementation of the People’s Republic of China Tax Collection and Administration Law (Decree No.123 of the State Council of the People’s Republic of China) stipulates: "The units and individuals engaged in engineering contracting or rendering of labor services with business licenses of their own shall,