国务院关于批转国家税务总局加强个体私营经济税收征管强化查帐征
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(单词翻译:双击或拖选)
 

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, administrative25ideological26 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.



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1 intensifying 6af105724a108def30288b810d78b276     
v.(使)增强, (使)加剧( intensify的现在分词 );增辉
参考例句:
  • The allies are intensifying their air campaign. 联军部队正加大他们的空战强度。 来自辞典例句
  • The rest of the European powers were in a state of intensifying congestion. 其余的欧洲强国则处于越来越拥挤的状态。 来自英汉非文学 - 历史
2 audit wuGzw     
v.审计;查帐;核对;旁听
参考例句:
  • Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核,以确保其真实无误。
  • As usual,the yearly audit will take place in December.跟往常一样,年度审计将在十二月份进行。
3 taxation tqVwP     
n.征税,税收,税金
参考例句:
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
4 compliance ZXyzX     
n.顺从;服从;附和;屈从
参考例句:
  • I was surprised by his compliance with these terms.我对他竟然依从了这些条件而感到吃惊。
  • She gave up the idea in compliance with his desire.她顺从他的愿望而放弃自己的主意。
5 intensification 5fb4d5b75a27bb246c651ce88694cc97     
n.激烈化,增强明暗度;加厚
参考例句:
  • The intensification of the immunological response represents the body's natural defense. 增强免疫反应代表身体的自然保卫。 来自辞典例句
  • Agriculture in the developing nations is not irreversibly committed, to a particular pattern of intensification. 发展中国家的农业并没有完全为某种集约化形式所束缚。 来自辞典例句
6 standardization nuPwl     
n.标准化
参考例句:
  • Standardization of counseling techniques is obviously impossible. 很清楚,要想使研讨方法标准化是不可能的。
  • In Britain, progress towards standardization was much slower. 在英国,向标准化进展要迟缓得多。
7 promotion eRLxn     
n.提升,晋级;促销,宣传
参考例句:
  • The teacher conferred with the principal about Dick's promotion.教师与校长商谈了迪克的升级问题。
  • The clerk was given a promotion and an increase in salary.那个职员升了级,加了薪。
8 coordinate oohzt     
adj.同等的,协调的;n.同等者;vt.协作,协调
参考例句:
  • You must coordinate what you said with what you did.你必须使你的言行一致。
  • Maybe we can coordinate the relation of them.或许我们可以调和他们之间的关系。
9 actively lzezni     
adv.积极地,勤奋地
参考例句:
  • During this period all the students were actively participating.在这节课中所有的学生都积极参加。
  • We are actively intervening to settle a quarrel.我们正在积极调解争执。
10 steadfastly xhKzcv     
adv.踏实地,不变地;岿然;坚定不渝
参考例句:
  • So he sat, with a steadfastly vacant gaze, pausing in his work. 他就像这样坐着,停止了工作,直勾勾地瞪着眼。 来自英汉文学 - 双城记
  • Defarge and his wife looked steadfastly at one another. 德伐日和他的妻子彼此凝视了一会儿。 来自英汉文学 - 双城记
11 supervision hr6wv     
n.监督,管理
参考例句:
  • The work was done under my supervision.这项工作是在我的监督之下完成的。
  • The old man's will was executed under the personal supervision of the lawyer.老人的遗嘱是在律师的亲自监督下执行的。
12 inspection y6TxG     
n.检查,审查,检阅
参考例句:
  • On random inspection the meat was found to be bad.经抽查,发现肉变质了。
  • The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。
13 implement WcdzG     
n.(pl.)工具,器具;vt.实行,实施,执行
参考例句:
  • Don't undertake a project unless you can implement it.不要承担一项计划,除非你能完成这项计划。
  • The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。
14 implementation 2awxV     
n.实施,贯彻
参考例句:
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。
15 autonomous DPyyv     
adj.自治的;独立的
参考例句:
  • They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。
  • This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。
16 socialist jwcws     
n.社会主义者;adj.社会主义的
参考例句:
  • China is a socialist country,and a developing country as well.中国是一个社会主义国家,也是一个发展中国家。
  • His father was an ardent socialist.他父亲是一个热情的社会主义者。
17 alleviating dc7b7d28594f8dd2e6389293cd401ede     
减轻,缓解,缓和( alleviate的现在分词 )
参考例句:
  • If it's alleviating pain,who knows what else it's doing? 如果它减轻了疼痛,天知道还影响什么?
  • Measuring poverty is not the same as alleviating it, of course. 当然,衡量贫困和减轻贫困是截然不同的。
18 phenomena 8N9xp     
n.现象
参考例句:
  • Ade couldn't relate the phenomena with any theory he knew.艾德无法用他所知道的任何理论来解释这种现象。
  • The object of these experiments was to find the connection,if any,between the two phenomena.这些实验的目的就是探索这两种现象之间的联系,如果存在着任何联系的话。
19 accounting nzSzsY     
n.会计,会计学,借贷对照表
参考例句:
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。
20 disorder Et1x4     
n.紊乱,混乱;骚动,骚乱;疾病,失调
参考例句:
  • When returning back,he discovered the room to be in disorder.回家后,他发现屋子里乱七八糟。
  • It contained a vast number of letters in great disorder.里面七零八落地装着许多信件。
21 evasion 9nbxb     
n.逃避,偷漏(税)
参考例句:
  • The movie star is in prison for tax evasion.那位影星因为逃税而坐牢。
  • The act was passed as a safeguard against tax evasion.这项法案旨在防止逃税行为。
22 conducive hppzk     
adj.有益的,有助的
参考例句:
  • This is a more conducive atmosphere for studying.这样的氛围更有利于学习。
  • Exercise is conducive to good health.体育锻炼有助于增强体质。
23 forth Hzdz2     
adv.向前;向外,往外
参考例句:
  • The wind moved the trees gently back and forth.风吹得树轻轻地来回摇晃。
  • He gave forth a series of works in rapid succession.他很快连续发表了一系列的作品。
24 joint m3lx4     
adj.联合的,共同的;n.关节,接合处;v.连接,贴合
参考例句:
  • I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤,肩膀脫臼了。
  • We wrote a letter in joint names.我们联名写了封信。
25 administrative fzDzkc     
adj.行政的,管理的
参考例句:
  • The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
  • He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。
26 ideological bq3zi8     
a.意识形态的
参考例句:
  • He always tries to link his study with his ideological problems. 他总是把学习和自己的思想问题联系起来。
  • He helped me enormously with advice on how to do ideological work. 他告诉我怎样做思想工作,对我有很大帮助。
27 legitimate L9ZzJ     
adj.合法的,合理的,合乎逻辑的;v.使合法
参考例句:
  • Sickness is a legitimate reason for asking for leave.生病是请假的一个正当的理由。
  • That's a perfectly legitimate fear.怀有这种恐惧完全在情理之中。
28 intensified 4b3b31dab91d010ec3f02bff8b189d1a     
v.(使)增强, (使)加剧( intensify的过去式和过去分词 )
参考例句:
  • Violence intensified during the night. 在夜间暴力活动加剧了。
  • The drought has intensified. 旱情加剧了。 来自《简明英汉词典》
29 fixed JsKzzj     
adj.固定的,不变的,准备好的;(计算机)固定的
参考例句:
  • Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗?
  • Once the aim is fixed,we should not change it arbitrarily.目标一旦确定,我们就不应该随意改变。
30 intervals f46c9d8b430e8c86dea610ec56b7cbef     
n.[军事]间隔( interval的名词复数 );间隔时间;[数学]区间;(戏剧、电影或音乐会的)幕间休息
参考例句:
  • The forecast said there would be sunny intervals and showers. 预报间晴,有阵雨。
  • Meetings take place at fortnightly intervals. 每两周开一次会。
31 specialized Chuzwe     
adj.专门的,专业化的
参考例句:
  • There are many specialized agencies in the United Nations.联合国有许多专门机构。
  • These tools are very specialized.这些是专用工具。
32 requisite 2W0xu     
adj.需要的,必不可少的;n.必需品
参考例句:
  • He hasn't got the requisite qualifications for the job.他不具备这工作所需的资格。
  • Food and air are requisite for life.食物和空气是生命的必需品。
33 wholesale Ig9wL     
n.批发;adv.以批发方式;vt.批发,成批出售
参考例句:
  • The retail dealer buys at wholesale and sells at retail.零售商批发购进货物,以零售价卖出。
  • Such shoes usually wholesale for much less.这种鞋批发出售通常要便宜得多。
34 retail VWoxC     
v./n.零售;adv.以零售价格
参考例句:
  • In this shop they retail tobacco and sweets.这家铺子零售香烟和糖果。
  • These shoes retail at 10 yuan a pair.这些鞋子零卖10元一双。
35 expenditure XPbzM     
n.(时间、劳力、金钱等)支出;使用,消耗
参考例句:
  • The entry of all expenditure is necessary.有必要把一切开支入账。
  • The monthly expenditure of our family is four hundred dollars altogether.我们一家的开销每月共计四百元。
36 jointly jp9zvS     
ad.联合地,共同地
参考例句:
  • Tenants are jointly and severally liable for payment of the rent. 租金由承租人共同且分别承担。
  • She owns the house jointly with her husband. 她和丈夫共同拥有这所房子。
37 publicity ASmxx     
n.众所周知,闻名;宣传,广告
参考例句:
  • The singer star's marriage got a lot of publicity.这位歌星的婚事引起了公众的关注。
  • He dismissed the event as just a publicity gimmick.他不理会这件事,只当它是一种宣传手法。
38 registration ASKzO     
n.登记,注册,挂号
参考例句:
  • Marriage without registration is not recognized by law.法律不承认未登记的婚姻。
  • What's your registration number?你挂的是几号?
39 consolidation 4YuyW     
n.合并,巩固
参考例句:
  • The denser population necessitates closer consolidation both for internal and external action. 住得日益稠密的居民,对内和对外都不得不更紧密地团结起来。 来自英汉非文学 - 家庭、私有制和国家的起源
  • The state ensures the consolidation and growth of the state economy. 国家保障国营经济的巩固和发展。 来自汉英非文学 - 中国宪法
40 specified ZhezwZ     
adj.特定的
参考例句:
  • The architect specified oak for the wood trim. 那位建筑师指定用橡木做木饰条。
  • It is generated by some specified means. 这是由某些未加说明的方法产生的。
41 revoked 80b785d265b6419ab99251d8f4340a1d     
adj.[法]取消的v.撤销,取消,废除( revoke的过去式和过去分词 )
参考例句:
  • It may be revoked if the check is later dishonoured. 以后如支票被拒绝支付,结算可以撤销。 来自辞典例句
  • A will is revoked expressly. 遗嘱可以通过明示推翻。 来自辞典例句
42 evade evade     
vt.逃避,回避;避开,躲避
参考例句:
  • He tried to evade the embarrassing question.他企图回避这令人难堪的问题。
  • You are in charge of the job.How could you evade the issue?你是负责人,你怎么能对这个问题不置可否?
43 judicial c3fxD     
adj.司法的,法庭的,审判的,明断的,公正的
参考例句:
  • He is a man with a judicial mind.他是个公正的人。
  • Tom takes judicial proceedings against his father.汤姆对他的父亲正式提出诉讼。
44 slandering 0d87fbb56b8982c90fab995203f7e063     
[法]口头诽谤行为
参考例句:
  • He's a snake in the grass. While pretending to be your friend he was slandering you behind your back. 他是个暗敌, 表面上装作是你的朋友,背地里却在诽谤你。
  • He has been questioned on suspicion of slandering the Prime Minister. 他由于涉嫌诽谤首相而受到了盘问。
45 obstruct sRCzR     
v.阻隔,阻塞(道路、通道等);n.阻碍物,障碍物
参考例句:
  • He became still more dissatisfied with it and secretly did everything in his power to obstruct it.他对此更不满意,尽在暗里使绊子。
  • The fallen trees obstruct the road.倒下的树将路堵住了。
46 deliberately Gulzvq     
adv.审慎地;蓄意地;故意地
参考例句:
  • The girl gave the show away deliberately.女孩故意泄露秘密。
  • They deliberately shifted off the argument.他们故意回避这个论点。
47 consensus epMzA     
n.(意见等的)一致,一致同意,共识
参考例句:
  • Can we reach a consensus on this issue?我们能在这个问题上取得一致意见吗?
  • What is the consensus of opinion at the afternoon meeting?下午会议上一致的意见是什么?
48 resolutely WW2xh     
adj.坚决地,果断地
参考例句:
  • He resolutely adhered to what he had said at the meeting. 他坚持他在会上所说的话。
  • He grumbles at his lot instead of resolutely facing his difficulties. 他不是果敢地去面对困难,而是抱怨自己运气不佳。
49 curbing 8c36e8e7e184a75aca623e404655efad     
n.边石,边石的材料v.限制,克制,抑制( curb的现在分词 )
参考例句:
  • Progress has been made in curbing inflation. 在控制通货膨胀方面已取得了进展。
  • A range of policies have been introduced aimed at curbing inflation. 为了抑制通货膨胀实施了一系列的政策。
50 levies 2ac53e2c8d44bb62d35d55dd4dbb08b1     
(部队)征兵( levy的名词复数 ); 募捐; 被征募的军队
参考例句:
  • At that time, taxes and levies were as many as the hairs on an ox. 那时,苛捐杂税多如牛毛。
  • Variable levies can insulate farmers and consumers from world markets. 差价进口税可以把农民和消费者与世界市场隔离开来。
51 alleviate ZxEzJ     
v.减轻,缓和,缓解(痛苦等)
参考例句:
  • The doctor gave her an injection to alleviate the pain.医生给她注射以减轻疼痛。
  • Nothing could alleviate his distress.什么都不能减轻他的痛苦。
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