论文部分内容阅读
现将财政部关于颁发《建筑税征收暂行办法施行细则》的通知和《建筑税征收暂行办法施行细则》转发给你们。请遵照国务院国发[1983]147号文件发布的《建筑税征收暂行办法》和财政部制定的《施行细则》,认真贯彻执行。开征建筑税是国家集中必要资金,保证重点建设的需要,是加强基本建设管理,控制固定资产投资规模的重要措施之一。这项工作涉及面广、政策性强、工作量大,而且是新开征的税种,还缺乏工作经验。各级人民政府必须切实加强领导,认真进行部署和检查,组织各有关部门紧密配合,严格执行国家的政策规定,保证建筑税征收工作的顺利进行。
The circular of the Ministry of Finance on the issuance of the Detailed Rules for the Implementation of the Interim Measures for the Collection of Construction Taxes and the Implementation Rules for the Interim Measures for the Collection of Construction Taxes are hereby forwarded to you. Please follow the “Interim Measures on Collection of Construction Tax” issued by Guo Fa [1983] No.147 issued by the State Council and the “Detailed Rules for Implementation” promulgated by the Ministry of Finance, and earnestly implement it. The introduction of building tax is the central need for funds to focus on ensuring that the need of key construction is one of the important measures to strengthen capital construction management and control the scale of investment in fixed assets. The work involves a wide range of policies, strong workload, and is a newly introduced taxes, but also lack of work experience. People’s governments at all levels must conscientiously strengthen their leadership, conscientiously carry out their deployment and inspection, and organize all relevant departments to work closely with each other and strictly implement the national policies and regulations so as to ensure smooth construction tax collection.