by present administrative systems, and the power of examination and approval may not be transferred to lower levels of authority.
严禁企业减免税期满后，采取改换厂名、改换产品名称或商标等手段，骗取继续减税免税。
<westbank>
After the period for tax reduction or exemption for enterprises comes to an end, no enterprise may obtain further tax reductions or exemptions by changing factory names, product names, or the trademarks thereof, nor through other fraudulent means.
一经发现，一律按偷税论处。
<westbank>
The discovery of such acts shall be treated and prosecuted as tax evasion.
五、任何地区、部门都必须严格执行国家统一的涉外税收政策，不得超越权限自定涉外税收优惠规定。
<westbank>
5. All localities and departments must strictly implement the uniform national policies governing foreign-related taxation, and may not exceed their respective authorities to determine preferential treatment on foreign-related taxation.
凡违背统一税法和国务院颁布的法规自行减免税的，一律无效，应予撤销，并公开纠正。
<westbank>
All unauthorized decisions on reduction of or exemption from taxes, which are in violation of uniform national taxation laws and administrative regulations promulgated by the State Council, are invalid and should be publicly repealed and corrected.
六、为了大力压缩基建规模，要充分发挥建筑税的宏观，调控作用，对自筹建设投资要严格征收建筑税。
<westbank>
6. In order to make greater efforts to cut down the scale of infrastructure construction, the macro-control role of the construction tax should be fully brought into play, and a construction tax on construction investments made outside the state plan shall be strictly imposed.
除税法统一规定的减免税外，各地区、各部门一律不得擅自减税免税。
<westbank>
No locality or department may reduce or exempt taxes without authorization, with the exception of those tax reductions or exemptions stipulated uniformly in taxation laws and regulations.
七、各级税务机关要加强减免税的监督管理，严格审批制度。
<westbank>
7. The tax authorities at various levels shall strengthen their supervision and control on tax reductions or exemptions and rigorously enforce procedures of examination and approval.
在办理减免税的工作中，要秉公办事，不得以权谋私。
<westbank>
In handling tax reductions or exemptions, all tax authorities at various levels shall implement laws and regulations impartially, and may not abuse their authority for selfish benefits.
特别对那些金额较大或影响面广的减免税项目，要进行专项调查，集体审议，逐级报批。
<westbank>
With respect to those items of tax reduction or exemption of very large amounts or widespread influence, the tax authorities shall carry out specific investigations, examine them collectively, and report to higher authorities level by level for approval.
严禁个人决定减免税，违者严肃处理。
<westbank>
No individual may make decisions regarding tax reductions or exemptions, and those who are in violation of this stipulation shall be severely punished.
八、清理整顿减免税是一项政策性很强的工作，涉及到各地区、各部门、各单位的经济利益。
<westbank>
8. The appraisal and rectification of tax reductions or exemptions is a policy-oriented task. It involves the economic interests of all localities, departments, and units.
地方各级政府必须加强领导，从全局利益和宏观需要出发，认真清理整顿。
<westbank>
The local people’s governments at various levels shall strengthen their leadership and make earnest appraisals and rectifications from the perspective of the general public interest and macro-scopic demands.
建议各省、自治区、直辖市人民政府有一位领导同志负责这项工作。
<westbank>
We suggest one leader from each province, autonomous region, and municipality directly under the Central Government be appointed to take charge of this task.上一页 [1] [2] 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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