财政部于1993年12月8日以(93)财会字第79号印发《一九九三年税收财务物价大检查有关会计处理规定》的通知。现将《规定》全文刊登。根据国家有关规定,现对国有企业一九九三年税收财务物价大检查查出问题的有关会计处理办法规定如下:一、隐瞒、截留、偷漏应当上交国家的税金、利润或者其他财政收入;有关部门超越权限擅自减免使企业 On December 8, 1993, the Ministry of Finance (93) Cai Kuai Zi No.79 issued the Circular on the Accounting Treatment of the Great Inspection of the Taxation Financial Price in 1993. The full text of the Provisions is now published. According to the relevant provisions of the State, the relevant accounting treatments for the large-scale inspection of the financial prices of tax revenue of state-owned enterprises in 1993 are as follows: I. Concealment, retention and leakage of taxes, profits or other financial revenues that should be handed over to the state ; Relevant departments beyond the authority unauthorized relief to the enterprise