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中英对照法律资源--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          【字体:
 

中英对照法律资源--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

作者:无忧教育    文章来源:51education.net    点击数:    更新时间:2008-5-18     


x collection administration.<0}

{0>从1997年4月1日起,达到一定经营规模的个体工商户和按定期定额征收税款的私营企业、个人租赁承包经营的企业要按照国家统一的会计制度全面建帐,税务机关应对他们实行查帐征收。<}0{>As of April 1, 1997, self-employed industrial and commercial households with a certain scale of operations and privately-operated enterprises taxed at regular intervals 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.<0}

{0>业户可自行建帐,也可聘请社会中介机构代理建帐。<}0{>Business households can establish accounting books on their own.They can also employ intermediate agencies of society to establish accounting books as agents.<0}

{0>在有条件的专业市场,凡从事商业批发、零售的固定业户,在建帐的同时要按规定使用税控收款机,其购置费用可在所得税前分期列支。<}0{>In specialized markets with the requisite conditions, fixed business households engaging in commercial wholesale or retail should use tax-controlled tills as prescribed while establishing accounting books, their purchase expenses can be listed in expenditure in pre-income tax installments.<0}

{0>为防止税款流失,确保税收收入,在建帐初期,作为过渡性措施,对建帐户也可实行查帐征收与定期定额征收相结合的征收方式。<}0{>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.<0}

{0>对目前实行定期定额征收的各类业户,要根据其经营情况调整定额,对少数还需继续实行定期定额征收的业户要加强定额管理。<}0{>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.<0}

{0>查帐征收户和定期定额征收户均应依法如实申报纳税,不申报、申报不实或者超过定额一定幅度未申报调整定额的,一经查出按偷税处理。<}0{>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.<0}

{0>各地国家税务局和地方税务局要共同督促个体、私营经济业户做好建帐工作。<}0{>State tax bureaus and local tax bureaus in all localities should jointly supervise and urge business households of self-employed private economy to establish accounting books.<0}

{0>以缴纳增值税、消费税为主的业户,由国家税务局负责督促建帐;<}0{>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; <0}

{0>以缴纳营业税为主的业户由地方税务局负责督促建帐。<}0{>local tax bureaus shall be responsible for the supervision of establishment of accounting books by business households that pay sales taxes.<0}

{0>三、个体、私营经济业户要正确理解和认识建帐和查帐征税的意义。<}0{>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.<0}

{0>建帐是经营者加强自身管理和扩大经营的需要,也是依法申报纳税的基础。<}0{>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.<0}

{0>因此,个体、私营经济业户要积极、主动、认真地按照要求建帐和使用税控收款机,接受税务机关的监督,如实向税务机关申报经营情况,支持税务机关做好查帐征收工作。<}0{>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.<0}

{0>个体劳动者协会和私营企业协会要积极配合各级人民政府及税务机关加强宣传教育,协助个体、私营经济业户做好建帐工作。<}0{>Associations of self-employed laborers and associations of privately-operated enterprises should actively cooperate with people’s governments and tax organs at all levels in stepping up publicity and education and assist business households of self-employed private economy in the establishment of accounting books.<0}

{0>四、各有关部门要相互支持、密切配合。<}0{>4.All Departments Concerned Should Support and Closely Cooperate with One Another.<0}

{0>加强个体、私营经济税收征管,强化查帐征收工作涉及面广,综合性强,难度较大。<}0{>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.<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 must, in combination with the deepening of reform in taxation administration, earnestly do this job well in organization, guidance, supervision and inspection.<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 closely cooperate with one another to ensure the smooth progress of this work.<0}

{0>工商行政管理和税务机关要共同组织力量,按照企业实际资本构成和经营情况,对企业工商登记的性质进行清理。<}0{>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 registration of the enterprises in accordance with the capital composition and operational status of the enterprises.<0}

{0>同时,要对核发个体、私营经济业户营业执照和税务登记证的情况进行一次联合清理检查。<}0{>In the meantime, a joint sorting out and inspection shall be conducted on the status of the issuance of business licenses to business households of self-employed private economy and taxation registration.<0}

{0>对不按规定建帐或建假帐的业户,要责令其停业整顿、限期改正;<}0{>Those business households that fail to establish accounting books as prescribed or establish falsified accounting books shall be directed to suspend operations for consolidation and make corrections within the specified time period; <0}

{0>逾期不改的,要吊销其营业执照,取缔其经营资格;<}0{>those that fail to make corrections on expiry of the time period shall be revoked of their business licenses and their qualifications for operations nullified; <0}

{0>对建假帐偷逃税构成犯罪的,要移送司法机关处理。<}0{>those that evade taxes with establishment of falsified accounting books constituting a crime shall be transferred to judicial organs for handling.<0}

{0>金融部门要加强现金管理,根据国家现金管理的规定办理现金收付;<}0{>Financial departments should strengthen cash manage

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