皖国税函［２０００］１７３号 ２０００年５月 ２４ 日各市、地国家税务局： 现将《国家税务总局关于做好〈涉外税务审计规程〉试点工作的通知》（国税函［２０００］２６２号）转发给你们，各级国税机关应充分认识实施《涉外税务审计规程》（以下简称《规程》）的必要性和重 Wan Guo Shui Han [2000] No.173 May 24, 2000 State Administration of Taxation of Various Cities and Places: Circular of the State Administration of Taxation on Pilot Projects of Abroad Tax Audit Procedures (Guoshuihan [2000] No. 262) Forwarded to you, the tax authorities at all levels should fully understand the necessity and importance of implementing the “Foreign-related Tax Audit Regulations” (hereinafter referred to as the “Regulations”)