国务院转发国家税务局关于清理整顿和严格控制减税免税意见的通知
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Circular of the General Office of the State Council Concerning the Approval and Transmission of Suggestions Submitted by the State Taxation Administration Concerning the Appraisal, Rectification, and Strict Control of Tax Reductions and Exemptions(January 3, 1989)
国家税务局《关于清理整顿和严格控制减税免税的意见》已经国务院批准，现转发给你们，请认真贯彻执行，并将清理整顿情况于1989年3月底前报国务院。
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The report "Suggestions Concerning the Appraisal, Rectification, and Strict Control of Tax Reductions and Exemptions" submitted by the State Taxation Administration has been approved by the State Council, and is now hereby transmitted for implementation. Please report the results of appraisal and rectification to the State Council by the end of March, 1989.
关于清理整顿和严格控制减税免税的意见
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SUGGESTIONS CONCERNING THE APPRAISAL, RECTIFICATION, AND STRICT CONTROL OF TAX REDUCTIONS OR EXEMPTIONS
去年，国务院发布《关于严肃税收法纪加强税收工作的决定》以后，各地对越权减免税进行了检查、清理，有些问题作了纠正，取得了一定效果。
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Last year, after the promulgation of "Decisions Concerning the Better Enforcement of Taxation Laws and Discipline and the Improvement of Tax Collection" by the State Council, each locality investigated and appraised cases where excessive authority was used to grant tax reductions or exemptions and rectified some of them.
但有些地区片面强调局部利益，对越权减免税问题清理不认真、不彻底，该纠正的未予纠正。
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Definite positive effects have been achieved as a result. However, because some localities have placed undue emphasis on partial and local interests, this issue has not been thoroughly investigated and rectified, and those cases that should be corrected remain uncorrected.
今年以来，有的地区又超越权限继续新开减免税口子，严重影响国家对宏观经济的调控和财政收入的稳定增长；
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Since this year, some localities have been continuously exceeding their authority to reduce or exempt taxes on new items. This has seriously affected the macro-control of the national economy and the stable increase of fiscal revenue.
根据国务院关于税权不得分散，不许乱开减免税收的口子，已经减免的要进行认真清理的要求，现对清理整顿和严格控制减税免税提出如下意见：
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In conformity with the requirements of the State Council on the prohibition of the downward spread of the power of tax collection and the strict control of tax reductions and exemptions, the whole-hearted rectification of reduced and exempted taxes, suggestions concerning the appraisal, rectification, and strict control of tax reduction and exemption are hereby put forward as follows:
一、为了严格控制某些特殊消费品、长线产品的盲目发展，无论什么性质和类型的企业，生产销售的烟、酒、鞭炮、焰火、钟、表、自行车、缝纫机、电风扇、电冰箱、摩托车、洗衣机、吸尘器、空调器、电子琴、钢琴、电视机、录音机、放音机、录像机、电子游戏机、易拉罐及易拉罐饮料、铝合金门窗及建筑装饰材料、电度表、糖精、粘土砖瓦、化妆品、护肤护发品、焚化品，各地一律不得减免产品税、增值税。
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1. In order to strictly control the blind development of some special kinds of consumer goods and goods in over-supply, no locality may reduce or exempt product taxes or value-added taxes on tobacco, alcoholic beverages, firecrackers, fireworks, clocks, watches, bicycles, sewing machines, electric fans, refrigerators, motorcycles, washing machines, vacuum cleaners, air conditioners, electronic keyboards, pianos, TV sets, tape recorders, cassette players, video cassette recorders, electronic video games, pull-top cans, canned beverages, aluminum doors or windows, architectural decorations, kilowatt-hour meters, saccharin, adhesive clay bricks or tiles, cosmetics for the skin and hair, and articles for use in a memorial ceremony, which are produced or marketed in that locality, regardless of the ownership or type of enterprise.
对小毛纺厂、小棉纺厂、小丝织厂、小炼油厂、小油漆厂、小轧材厂、小烟厂、小酒厂，一律不得减免产品税、增值税、所得税。
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No product tax, value-added tax, or income tax may be reduced or exempted for small scale wool mills, cotton mills, silk mills, oil refineries, lacquer factories, metal rolling factories, cigarette factories, or alcoholic beverage factories.
上述各项，已经批准减免税的，一律从1989年1月1日起停止执行，恢复征税。今后，根据国家宏观调控的需要，如需增加不得减税免税的其他项目，授权国家税务局确定。
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The reduction or exemption of taxes on all aforesaid items that have already been approved shall be suspended and normal collection resumed as of January 1, 1989. From now on, in order to meet the demands of state macro-control, the State Taxation Administration is authorized, when necessary, to list additional items that may not be subjected to tax reductions or exemptions.
二、对进口国内长线产品、市场价格已放开的消费品和国家限制进口的产品，不得减免进口环节产品税、增值税。
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2. For importing market-saturated goods, consumer goods for which market prices have been freed, and state-restricted imports, product taxes and value-added taxes on the importation of these goods may not be reduced or exempted.
对企业生产的出口产品，在出口时实行彻底退税，因此一律不得减免生产环节的产品税、增值税。
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For export products manufactured by enterprises, a complete tax refund will be given at the time of export, and therefore no product tax or value-added tax on the production of export products manufactured by enterprises may be reduced or exempted.
三、清理整顿各类公司的减免税。对综合性公司、金融性公司和流通领域的公司都要依法征税。
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3. Appraisal and rectification of tax reductions or exemptions for various companies. Taxes on comprehensive companies, banking companies and companies in service industries should be collected according to stipulations and regulations.
应纳的产品税、增值税和营业税，一律不得减税免税，已经批准减免税的，应立即停止执行。
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No product tax, value-added tax, or business tax which should be paid may be reduced or exempted, and such reductions or exemptions which have been approved should be suspended immediately.
开办初期缴纳所得税确有困难的，减免所得税期限不得超过1年；已批准减免所得税超过1年的，改按上述规定执行。
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In the event of true difficulties in paying income taxes during the early stage of operation, the period of the reduction of or exemption from income tax shall be less than one year; reductions or exemptions from income tax that have already been approved to exceed one year shall be enforced according to the above regulations.
四、国家对乡镇企业统一规定的减免税照顾仍继续执行，各地在税收管理权限以内必须严格控制减免产品税、增值税和营业税。
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4. The unified preferential policy of tax reductions or exemptions for township enterprises stipulated by the state shall continue to be implemented, and within the limits of their respective authorities over tax administration, all localities shall strictly control the reduction of or exemption from product taxes, value-added taxes, and business taxes.
对各地越权批准减免税的，应立即停止执行。
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Approvals of tax reduction or exemption by any locality which exceeds its respective authority shall cease immediately.
对少数开办初期纳税确有困难的企业，经严格审核，可给予一年减免所得税照顾。
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After strict verification, a special consideration of one year reduction of or exemption from income tax may be granted to a small number of enterprises that have authentic difficulties in paying taxes in the early stage of operation.
对擅自改变所得税税率或减成征收的，都必须恢复征税。
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Any alteration of income tax rates or any collection at a reduced portion of the tax rate by any locality must be corrected and normal collection resumed.
所得税前的列支范围必须严格按照全国统一的规定执行，不得自行放宽。
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The range of itemized expenditures before income tax payment shall be implemented strictly in accordance with the provisions uniformly stipulated by the state, and may not be extended without authorization.
对乡镇企业减免税的审批，要严格按照现行体制规定办理，不得层层下放审批权。
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The examination and approval of reductions or exemptions for township enterprises should be handled strictly in accordance with the stipulations[1] [2] 下一页 实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。
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