国发（1993）51号
（July 23， 1993）
颁布日期：19930723 　实施日期：19930723 　颁布单位：国务院

　　This year， based on the foundation of rapid development in national economy， there is also an increase in tax revenue， but， its increasing range does not correspond to that of production， one of the important reasons of which is that， some localities and units violate state tax law， overstep their competence¹， provide tax reduction and exemption² without authorization³ and enlarge the scope of tax exemption and reduction， formulate⁴ policies for tax incentives⁶ without authorization， prolong time limit for tax exemption and reduction， contract turnover⁷ tax， even evade⁸ state taxation⁹ with illegal means and consequently cause serious loss of taxation. For purpose of enforcing state tax law， to guarantee the timely and full turning of national tax which should be submitted into State Treasury¹⁰， to fulfill¹¹ the tax task of this year better and increase financial revenue， to curb¹² the national financial deficit¹³ within the budgeted amount， and promote the development of national economy in a quicker and better way， some issues relating to enforcing tax administration and strict curbing¹⁴ of tax exemption and reduction are hereby notified as follows：

　　1. Strictly¹⁵ curbing tax （including tariff¹⁶） exemption and reduction this year， the State shall issue no more new policies for tax exemption and reduction， all provisional and difficulty-caused tax exemption and reduction shall be stopped for examination and approval. The tax exemption and reduction regulated by national policy shall be examined and approved strictly according to tax administrative¹⁷ system， those among which， on expiration¹⁸ of their tax exemption and reduction period according to related policy， shall resume to their tax liability immediately. The withholding²⁰ agency system shall be strictly applied²¹ for Individual Income Regulation Tax， those who do not perform their withholding liability， shall pay the tax due， otherwise， they shall be handled according to the provisions in the Law of the People's Republic of China on the Administration of Tax Collection. Administration of the regulation tax on investment orientation²² for fixed²³ assets shall be enforced and there shall be no exemption and reduction.

　　2. Earnestly clear up tax incentive⁵ policies made in illegal and unauthorized way. All kinds of tax incentive policies （including foreign related tax policies） made be respective regions and departments which overstepped their own authority and at their own discretion²⁴ in violation²⁵ of the provisions of the Law on the Administration of Tax Collection and policies of the State shall be invalidated uniformly. All kinds of economic development zones with no approval from the State Council shall not benefit uniformly from respective tax incentive policies provided by the State for the economic development zones at national level.

　　3. Take decisive measures， resolutely²⁶ correct wrong practice of contracting turnover tax. Turnover tax being the main tax of the State and the main source of state revenue， must be collected according to law and brought into line with budgetary system. No matter what kind of finance system is followed by respective regions and departments， it is not permissible²⁷ to contract turnover tax for enterprises at one's own discretion. All whose who have contracted turnover tax by themselves must correct it immediately.

　　4. Clear up delinquent²⁸ tax in earnest. The system to collect additional pecuniary²⁹ penalty for delinquent payment must be strictly applied； For those in arrears³⁰ with tax payment， tax departments or customs office shall inform banks to withhold¹⁹ the tax due and turn it into State Treasury. Banks should ensure the timely and full submission³¹ of tax to the Treasury， it is not allowed to seize or hold tax， otherwise， leading personnel of the work units of the seizers and holders³² shall be investigated for their responsibility.

　　5. Enforce administration concerning tax refund³³ for exportation. Strictly implement³⁴ `the 2-invoices-and-2-forms` （i.e. specified³⁶ tax invoice³⁵， invoice of input³⁷ goods and declaration form for exportation， verification form for payment receipt）system， no refund is allowed for cases inconsistent with the provisions. Those who try to obtain refund by fraud shall be severely³⁸ dealt with according to law.

　　6. Actually enforce administration of tax collection for individual industrial and commercial households， private-owned enterprises， collective-owned enterprises and enterprises with foreign investment. To individual industrial and commercial households， a general adjustment on their fixed tax amount shall be carried out timely in combination with the adjustment on business tax rate. Strict administration of tax collection for large private-owned enterprises shall been forced vigorously， the book-keeping and financial system should be set up and the tax should be levied³⁹ according to verification. To enterprises with foreign investment， effective measures should be taken to strengthen the work against tax avoidance and to block the loopholes of fiscal⁴⁰ omission⁴¹ and evasion⁴² through transfer of profits by enterprises with foreign investment， to ensure that the tax due is collected fully⁴³.

　　7. Regarding respective kinds of banks， financial， insurance enterprises， and non bank financial institutions set up by respective regions and departments， their income tax liability must be fulfilled in accordance with the regulations of the State. Henceforth， income tax on respective newly established banks， financial， insurance enterprises by respective regions and departments shall be paid uniformly to the central finance.

　　8. Strictly enforce administration of tax collection of the `2 funds` （i.e. the key construction fund for energy and communication and the budgetary adjustment fund）。 Respective local governments at all levels and departments concerned are not allowed to provide tax exemption or reduction on the `2 funds` without authorization. Those who have overstepped their authority by granting reduction or exemption must immediately make correction. For the ones who have omitted or are owing the `2 funds`， a plan of making the payment due should be worked out and the funds in arrears shall be paid within a limited time period. For the respective localities who have failed to perform the task of turning the` 2 funds` to the center due to tax exemption and reduction without authorization， the sharing part of the localities from the `2 funds` shall be reduced and deducted⁴⁴ accordingly by the central finance.

　　People's Governments at all levels should further enforce the leadership in respect of taxation， vigorously support legal tax collection by tax organizations. Departments of industrial and commercial administration， public security， supervision⁴⁵， auditing⁴⁶ and judicature should energetically support and coordinate⁴⁷ with tax organizations in the performance of their responsibilities according to law. Tax organizations at all levels should strictly enforce the law on tax collection， abide⁴⁸ by the principles and collect tax in accordance with law. Taxable units and individuals should increase the conscientiousness⁴⁹ of having overall point of view and a sense of legal system， and pay tax spontaneously according to law. With a view to safeguarding the sanctities of the laws on finance and taxation and to enhancing macro control and supervision， the State Council has decid

　　ed that， starting from August a general nation-wide check on taxation and finance shall be carried out， with the emphasis that whether respective taxes and the `2 funds` have been turned to the State Treasury according to national policies. In the general check respective omitted revenue should be recovered and turned over to the State Treasury， additionally the units and those directly responsible who Repeatedly break the rules in frequent checks， and violate laws with full knowledge of them shall be penalized⁵⁰ with more severity in accordance with law.