{0>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收工作意见的通知（国发〔１９９７〕１２号）<}0{>Circular of the State Council Concerning the Approval and Transmission of Suggestions on Strengthening the Work of Tax Collection Administration of Self-employed Private Economy and Intensifying Tax Collection on Audit of Accounts by the State Taxation Administration(February 18, 1997)<0}

{0>国务院同意国家税务总局《关于加强个体私营经济税收征管强化查帐征收工作的意见》，现转发给你们，请遵照执行。<}0{>The State Council has approved the "Suggestions on Strengthening the work of Tax Collection Administration of Self-employed Private Economy and Intensifying Tax Collection on Audit of Accounts" by the State Taxation Administration which is transmitted to you for compliance.<0}

{0>加强个体、私营经济税收征管，强化查帐征收工作是规范个体、私营经济管理，促进个体、私营经济健康发展的重要措施。<}0{>Strengthening of tax collection administration of self-employed private economy and intensification of tax collection on audit of accounts are important measures in the standardization of administration of self-employed private economy and promotion of the healthy development of self-employed private economy.<0}

{0>各级人民政府要高度重视，切实加强领导，协调税务、工商行政管理、公安和金融等有关部门，积极稳妥地做好这一工作，并帮助税务部门解决工作中出现的困难和问题。<}0{>People’s governments at all levels should attach great importance to it, earnestly strengthen leadership and coordinate the work of departments of taxation, industry and commerce administration, public security and finance in actively and steadfastly doing this work well and help the tax departments solve the difficulties and problems emerging in the work.<0}

{0>国家税务总局要结合深化税收征管改革，切实做好对这项工作的组织指导和监督检查。<}0{>The State Taxation Administration shall, in combination with deepening the reform of tax collection administration, earnestly conduct the organization, guidance, supervision and inspection of this work.<0}

{0>各有关部门要相互支持、密切配合，确保这项工作的顺利进行。<}0{>All departments concerned should support and cooperate closely with one another to ensure the smooth implementation of this work.<0}

{0>本通知的具体实施意见，由国家税务总局会同有关部门制定。<}0{>Specific measures for the implementation of this Circular shall be worked out by the State Taxation Administration in conjunction with the departments concerned.<0}

{0>本通知的贯彻执行情况，各省、自治区、直辖市和计划单列市人民政府应于七月底前报告国务院，同时抄送国家税务总局。<}0{>People’s governments of all provinces, autonomous 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.<0}

{0>关于加强个体私营经济税收征管强化查帐征收工作的意见（国家税务总局一九九七年一月十日）<}0{>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)<0}

{0>改革开放以来，我国个体、私营经济的迅速发展，对发展社会生产力、繁荣社会主义市场经济、增加国家财政收入、缓解城乡就业压力、方便人民生活等方面都起到了积极作用。<}0{>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 socialist market economy, adding to the revenue of the state finance, alleviating the pressure on urban and rural employment and making people’s life more convenient.<0}

{0>但是，在个体、私营经济发展过程中也存在一些问题，尤其是经营活动无帐可查或帐册不全、财务管理混乱的现象比较普遍，偷逃国家税收的问题突出，已引起全社会的关注。<}0{>However, there also exist a number of problems in the process of the development of the self-employed private economy, especially the phenomena of no account to audit and incomplete accounting books in business operations and disorder in financial management are quite common, and the question of state tax evasion is outstanding which have aroused the concern of the whole society.<0}

{0>这种状况如不改变，既不利于个体、私营经济的健康发展和公平竞争，也不利于税法的贯彻落实。<}0{>This state of affairs, if not changed, will not be conducive 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.<0}

{0>因此，必须采取切实有效的措施，进一步加强对个体、私营经济的财务管理和税收征管工作。<}0{>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.<0}

{0>为此，特提出以下意见：<}0{>To this end, the following suggestions are put forth:<0}

{0>一、全面、准确地贯彻党和国家发展个体、私营经济的方针政策。<}0{>1.Comprehensive and Accurate Implementation of the Party’s and the State’s Policies on the Development of the Self-employed Private Economy.<0}

{0>以公有制经济为主体，多种经济成份共同发展，是党和国家长期坚持的方针。<}0{>Joint 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.<0}

{0>要继续鼓励和扶持个体、私营经济的发展，使其作为公有制经济的重要补充；<}0{>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; <0}

{0>要综合运用经济、法律、行政、思想教育等手段对个体、私营经济加强引导、监督和管理；<}0{>integral employment of economic, legal, administrative, ideological and educational means shall be followed to step up guidance, supervision and administration of the self-employed private economy; <0}

{0>要保护个体、私营经济业户的正当经营活动和合法收入；<}0{>the just business operations and legitimate income of households of the self-employed private economy shall be protected; <0}

{0>同时要加强对个体、私营经济的税收征管工作，强化查帐征收，创造公平竞争的环境，促进个体、私营经济健康发展。<}0{>in the meantime, tax collection administration of the self-employed private economy shall be strengthened and tax collection on audit of accounts shall be intensified so as to create an environment of fair competition and promote the healthy development of the self-employed private economy.<0}

{0>二、改进个体、私营经济税收征管方式，强化查帐征收。<}0{>2.Improvement in the Mode of Tax Collection Administration of the Self-employed Private Economy and Intensification of Tax Collection on Audit of Accounts.<0}

{0>各级税务机关要采取有效措施，切实加强个体、私营经济税收管理，并逐步在有固定经营场所的个体、私营经济业户中全面实行查帐征收，实现税收征管的法制化、规范化。<}0{>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 fixed sites for business operations to realize the legalization and standardization in ta

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