国发（1997）12号（February 18， 1997）
颁布日期：19970218 　实施日期：19970218 　颁布单位：国务院

　　The State Council has approved the “Suggestions on Strengthening the work of Tax Collection Administration of Self-employed Private Economy and Intensifying¹ Tax Collection on Audit² of Accounts” by the State Taxation³ Administration which is transmitted to you for compliance⁴.

　　Strengthening of tax collection administration of self-employed private economy and intensification⁵ of tax collection on audit of accounts are important measures in the standardization⁶ of administration of self-employed private economy and promotion⁷ of the healthy development of self-employed private economy. People's governments at all levels should attach great importance to it， earnestly strengthen leadership and coordinate⁸ the work of departments of taxation， industry and commerce administration， public security and finance in actively⁹ and steadfastly¹⁰ doing this work well and help the tax departments solve the difficulties and problems emerging in the work. The State Taxation Administration shall， in combination with deepening the reform of tax collection administration， earnestly conduct the organization， guidance， supervision¹¹ and inspection¹² of this work. All departments concerned should support and cooperate closely with one another to ensure the smooth implementation¹⁴ of this work.

　　Specific measures for the implementation of this Circular shall be worked out by the State Taxation Administration in conjunction with the departments concerned. People's governments of all provinces， autonomous¹⁵ regions and municipalities directly under the Central Government and municipalities under direct planning by the state shall report to the State Council on the status of implementation of this Circular by the end of July with copies dispatched to the State Taxation Administration.

　　Appendix： SUGGESTIONS ON STRENGTHENING THE WORK OF TAX COLLECTION ADMINISTRATION OF SELF-EMPLOYED PRIVATE ECONOMY AND INTENSIFYING TAX COLLECTION ON AUDIT OF ACCOUNTS （The State Taxation Administration January 10， 1997）

　　The rapid development of the self-employed private economy in our country since the implementation of the policy of reform and opening up has played a positive role in the development of the social productive forces， bringing prosperity to the socialist¹⁶ market economy， adding to the revenue of the state finance， alleviating¹⁷ the pressure on urban and rural employment and making people's life more convenient. However， there also exist a number of problems in the process of the development of the self-employed private economy， especially the phenomena¹⁸ of no account to audit and incomplete accounting¹⁹ books in business operations and disorder²⁰ in financial management are quite common， and the question of state tax evasion²¹ is outstanding which have aroused the concern of the whole society. This state of affairs， if not changed， will not be conducive²² to the healthy development of the self-employed private economy and fair competition， nor will it be instrumental to the implementation of the Tax Law. Therefore， earnest and effective measures have to be taken to further strengthen the work in the financial management and taxation administration of the self-employed private economy. To this end， the following suggestions are put forth²³：

　　1. Comprehensive and Accurate Implementation of the Party's and the State's Policies on the Development of the Self-employed Private Economy. Joint²⁴ development of multiple economic elements with the economy of public ownership as the main body is a policy long adhered to by the Party and State. Continuous encouragement and support shall be given to the development of the self-employed private economy as an important supplement to the economy of public ownership； integral employment of economic， legal， administrative²⁵， ideological²⁶ and educational means shall be followed to step up guidance， supervision and administration of the self-employed private economy； the just business operations and legitimate²⁷ income of households of the self-employed private economy shall be protected； in the meantime， tax collection administration of the self-employed private economy shall be strengthened and tax collection on audit of accounts shall be intensified²⁸ so as to create an environment of fair competition and promote the healthy development of the self-employed private economy.

　　2. Improvement in the Mode of Tax Collection Administration of the Self-employed Private Economy and Intensification of Tax Collection on Audit of Accounts. Tax offices at all levels should take effective measures to earnestly strengthen tax collection administration of the self-employed private economy and gradually and comprehensively enforce tax collection on audit of accounts among households of the self-employed private economy with fixed²⁹ sites for business operations to realize the legalization and standardization in tax collection administration.

　　As of April 1， 1997， self-employed industrial and commercial households with a certain scale of operations and privately-operated enterprises taxed at regular intervals³⁰ in fixed amount， enterprises leased and contracted by individuals for operations shall establish comprehensive accounting books pursuant to the uniform state accounting rules， and tax offices shall enforce tax collection on audit of accounts with respect to them. Business households can establish accounting books on their own. They can also employ intermediate agencies of society to establish accounting books as agents. In specialized³¹ markets with the requisite³² conditions， fixed business households engaging in commercial wholesale³³ or retail³⁴ should use tax-controlled tills as prescribed while establishing accounting books， their purchase expenses can be listed in expenditure³⁵ in pre-income tax instalments.

　　To prevent tax money loss and ensure tax revenue， in the initial stage of establishing accounting books， the mode of tax collection on audit of accounts in combination with tax collection at regular intervals in fixed amount can be adopted as a transitional measure.

　　For all categories of business households taxed at present at regular intervals in fixed amount， the fixed amount shall be adjusted in the light of their operations， and administration in fixed amount shall be strengthened with respect to the few business households that need to be taxed at regular intervals in fixed amount. Both business households of taxation on audit of accounts and business households of taxation at regular intervals in fixed amount should declare and pay tax truthfully according to law， non-declaration， untruthful declaration or failure to declare the adjusted fixed amount exceeding a certain range of the fixed amount， once investigated and verified， shall be handled as tax evasion.

　　State tax bureaus and local tax bureaus in all localities should jointly³⁶ supervise and urge business households of self-employed private economy to establish accounting books. State tax bureaus shall be responsible for the supervision of establishment of accounting books by business households that pay value-added taxes and consumption taxes； local tax bureaus shall be responsible for the supervision of establishment of accounting books by business house holds that pay sales taxes.

　　3. Business Households of Self-employed Private Economy Should Have a Correct Understanding and View of the Significance of Establishment of Accounting Books and Taxation on Audit of Accounts. Establishment of accounting books is the necessity of the operators in strengthening self-management and expansion of operations and it is also the basis of tax declaration and payment in accordance with law. Therefore， business households of self-employed private economy should enthusiastically， actively and seriously establish accounting books and use tax-controlled tills in accordance with the requirements， accept the supervision of tax organs， and truthfully declare operational status at tax organs in support of the work of taxation on audit of accounts carried out by tax organs. Associations of self-employed labourers and associations of privately-operated enterprises should actively cooperate with people's governments and tax organs at all levels in stepping up publicity³⁷ and education and assist business households of self-employed private economy in the establishment of accounting books.

　　4. All Departments Concerned Should Support and Closely Cooperate with One Another. Strengthening of taxation administration of self-employed private economy and intensification of taxation on audit of accounts involve many sides and have an integral nature， it is therefore a difficult job. The State Taxation Administration must， in combination with the deepening of reform in taxation administration， earnestly do this job well in organization， guidance， supervision and inspection. All departments concerned should support and closely cooperate with one another to ensure the smooth progress of this work.

　　Organs of industry and commerce administration and tax organs should jointly organize forces to conduct a sorting out with respect to the nature of industry and commerce registration³⁸ of the enterprises in accordance with the capital composition and operational status of the enterprises. In the meantime， a joint sorting out and inspection shall be conducted on the status of the issuance of business licences to business households of self-employed private economy and taxation registration. Those business households that fail to establish accounting books as prescribed or establish falsified accounting books shall be directed to suspend operations for consolidation³⁹ and make corrections within the specified⁴⁰ time period； those that fail to make corrections on expiry of the time period shall be revoked⁴¹ of their business licences and their qualifications for operations nullified； those that evade⁴² taxes with establishment of falsified accounting books constituting a crime shall be transferred to judicial⁴³ organs for handling.

　　Financial departments should strengthen cash management and handle cash acceptance and payment in accordance with state provisions on cash management； they should clear up and prohibit multiple opening of accounts. With respect to the business households that commit acts of tax evasion， all financial units should， pursuant to the provisions of the state laws， actively assist tax organs in the inspection of their deposit accounts， provide relevant information and take timely measures to secure the taxation and enforce measures of forcible execution according to law.

　　Public security organs at all levels should seriously investigate and deal with tax-related cases and cases of encircling and attacking or forcibly entering into tax organs or beating and slandering⁴⁴ tax officials. Those who turn down or obstruct⁴⁵ tax officials in execution of their official duties and deliberately⁴⁶ disrupt public order in taxation shall be dealt with according to law.

　　5. Achieving Consensus⁴⁷ of Views and Strengthening Leadership. People's governments at all levels should earnestly strengthen leadership in the work of taxation administration of self-employed private economy and intensification of taxation on audit of accounts， support and assist tax departments in the resolution of difficulties and problems coming up in the work. In the meantime， they should proceed from the overall situation， resolutely⁴⁸ implement¹³ various rules of the State Council concerning curbing⁴⁹ arbitrary collections of fees， unjustified financial levies⁵⁰ and indiscriminate fines， conduct a sorting out and consolidation in collection of fees and earnestly alleviate⁵¹ the non tax payments of business households of self-employed private economy so as to ensure the smooth implementation of the work of taxation on audit of accounts.