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为促进经济持续、快速、健康发展,进一步强化税收法制,规范税收管理,坚决遏制各种越权、变相减免税现象,国务院制定下达了《关于纠正地方自行制定税收先征后返政策的通知》(国发[2000]2号),现结合我省实际提出以下贯彻意见,请认真贯彻执行。一、从2000年1月1日起停止执行省和各级政府自行制定的税收先征后返(列收列支)政策。二、省和各级政府要对自行制定的税收先征后返(列收列支)政策进行清理,对确需财政扶持的领域,原则上应通过财政支出渠道安排资金。如确需通过税收先征后返政策予以扶持的,需由省级有关部门和各市、地、州向省政府提出申请,经省政府审定并报国务院批准后实施。在未经国务院批准前,省级各部门,各市、地、州不得擅自恢复。三、各市、地、州要按本通知精神,对本地区自行制定的税收先征后返政策的清理纠正情况进行认真督查。凡拒不纠正,擅自保留的,省将按国务院规定相应扣减该市、地、州的财政转移支付和专项补助,并追究有关领导人的责任。各市、地、州和省级各部门在抓紧清理税收先征后返政策
In order to promote the sustained, rapid and healthy economic development, further strengthen the taxation law, standardize the administration of tax revenue and resolutely curb all kinds of overpower and disguised tax breaks, the State Council formulated and issued the "Notice on Rectification of Local Tax Policies by Local Taxes and Regulations National Development [2000] No. 2), now combined with the actual implementation of our province the following opinions, please conscientiously implement. First, from January 1, 2000 cease implementation of the provincial and all levels of government to develop their own tax collection and return (collection) policy. Second, the provincial and all levels of government should clean up their own tax policies that have been set before tax collection and collection. For areas that require financial support, in principle, funds should be arranged through fiscal expenditure channels. If it is necessary to support the policy of returning to the country by tax first, it shall be submitted to the provincial government by the relevant provincial departments and municipalities, prefectures and prefectures for examination and approval before being approved by the State Council. Before the approval of the State Council, provincial departments, cities, prefectures and prefectures may not resume without authorization. Third, municipalities, prefectures and states shall, according to the spirit of this circular, conscientiously inspect the clean-up and rectification of the tax policies that are formulated by the region in its first instance and return to the country. Where refuse to correct, without reservation, the province will be in accordance with the provisions of the State Council deducted from the city, prefectural and state financial transfers and special grants, and hold the leaders responsible. Various cities, prefectures, prefectures and provincial departments are paying close attention to the policy of clearing tax revenue before returning