Circular of the State Council on Approving and Forwarding the Opinions of the State Administration of Taxation on Strengthening the Tax Collection and Regulation of Self-Employed Private Businesses and Improving Tax Collection Based on Account Audit

Circular of the State Council on Approving and Forwarding the Opinions of the State Administration of Taxation on Strengthening the Tax Collection and Regulation of Self-Employed Private Businesses and Improving Tax Collection Based on Account Audit


Circular of the State Council on Approving and Forwarding the Opinions of the State Administration of Taxation on Strengthening the Tax Collection and Regulation of Self-Employed Private Businesses and Improving Tax Collection Based on Account Audit

Guo Fa [1997] No. 12

February 18, 1997

People's governments of all provinces, autonomous regions and municipalities directly under the Central Government, all ministries and commissions of the State Council and institutions directly under the State Council,

The Opinions of the State Administration of Taxation on Strengthening the Tax Collection and Administration of Self-employed Private Businesses and Improving Tax Collection on Audit of Accounts have been approved by the State Council and are hereby forwarded to you and shall be strictly implemented.

Strengthening the tax collection and administration of self-employed private businesses and improving of tax collection on audit of accounts are important measures aimed at regulating the administration of self-employed and private-run businesses and promoting the healthy development of self-employed and private-run businesses. People's governments at all levels shall attach great importance to them, strengthen leadership and coordinate the work of departments concerned, including taxation, industry and commerce administration, public security and finance, so as to ensure that the measures will be actively and effectively implemented. Furthermore, people's governments at all levels shall assist the taxation authorities to solve the difficulties and problems that may arise in the implementation of the measures. The State Administration of Taxation shall, in combination with deepening the reform of tax collection and administration, effectively organize, direct, supervise and inspect of the implementation of the measures. All departments concerned shall cooperate closely with one another so as to ensure the smooth proceeding of the implementation work.

Specific measures for the implementation of this Circular shall be formulated by the State Administration of Taxation in conjunction with the departments concerned. People's governments of all provinces, autonomous regions and municipalities directly under the Central Government and cities specifically designated in State plan shall report to the State Council on the progress of implementation of this Circular by the end of July, with a copy of such reports for the State Administration of Taxation.

Appendix:
Opinions on Tax Collection and Administration of Self-Employed Private Businesses and Improving Tax Collection on Audit of Accounts (the State Administration of Taxation, January 10, 1997)

The rapid development of the self-employed and private business in our country since the implementation of the policy of reform and opening up has played a positive role in the development of 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.
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