省政府办公厅印发了《云南省清理规范税收等优惠政策实施方案》,要求全面清理2014年12月1日前出台的各类税收等优惠政策。方案的主要内容如下:严格制定税收优惠政策坚持税收法定原则,除依据专门税收法律法规和《中华人民共和国民族区域自治法》规定的税政管理权限外,各地各部门一律不得自行制定或承诺税收优惠政策,不得擅自更改、调整、变通执行国家税法和税收优惠政 The provincial government office issued the “Yunnan Province, clean up the implementation of tax regulations and other preferential policies,” requiring a comprehensive clean-up December 1, 2014 issued before the tax and other preferential policies. The main contents of the plan are as follows: Strictly formulate preferential tax policies Adhering to the legal principle of tax revenue, all localities and departments should not make or promise tax concessions on their own except for the special tax laws and regulations and the tax administration authority stipulated in the “Law of the People’s Republic of China on Ethnic Regional Autonomy” Policies, shall not be allowed to change, adjust, implement the national tax laws and preferential tax policies