国务院关于地方税务机构管理体制问题的通知 CIRCULAR OF THE STATE COUNCIL CONCERNING THE QUESTION OF LOCAL TAX AUTHORITIES MANAGEMENT SYSTEM
(October 21, 1997)
颁布日期：19971021 实施日期：19971021 颁布单位：国务院
Since the implementation of separate establishment of tax authorities in 1994, industry and commerce tax collection has all along maintained a rather high growth rate, and the new fiscal taxation system has been consolidated and perfected. Comprehensive progress has been made in local tax collection which has played an important role in guaranteeing local financial revenues and promoting local economic development. However, lately the question of banging the uniform state tax law and interfering in tax collection law enforcement in a number of localities has come to the fore; there has been drastic inflation in the staff of local tax authorities, and the management system has not been standardized. Such state of affairs, if allowed to continue, will adversely affect the further deepening of reform of the fiscal taxation system and promoting taxation levying and management reform and the construction of local tax authorities.
For the purpose of strengthening the leadership over local tax authorities, standardizing and perfecting local tax authorities management system, the relevant questions are hereby notified as follows:
I. The management system of dual leadership of local tax bureaus under the provinces, autonomous regions and municipalities under the Central Government by the tax authority at the next higher level and the government at the corresponding level with vertical leadership by the tax authority at the next higher level as the key link shall be practised, that is, the establishment of offices, cadre management, personnel organization and expenditures of local tax bureaus of prefectures, municipalities and counties(municipalities) shall be under the vertical management of local tax authorities of the provinces(autonomous regions and municipalities directly under the Central Government) wherein those offices are located.
II. To guarantee independent law enforcement by local tax authorities, no local financial authorities shall be amalgamated with the tax authorities; where the amalgamation has already take place, a rectification shall be made at once.
III. People's governments of all provinces, autonomous regions and municipalities directly under the Central Government must strengthen leadership over local tax authorities, attach importance to the building of local tax authorities and take strong measures to safeguard and enhance the position of local tax authorities in independent law enforcement.
Upon transmission of this Circular, wherever past relevant stipulations are inconsistent with the spirit of this Circular, this Circular shall prevail in all cases.
上一篇： 国务院办公厅关于尽快落实《刑事诉讼法》有关条款规定的通知 CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING THE IMPLEMENTATION AT AN EARLY DATE OF THE PROVISIONS OF RELEVANT CLAUSES OF THE CRIMINAL PROCEDURE LAW