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吉林省人民政府


吉林省人民政府令
　（第３６号）


　　《吉林省预算执行情况审计监督办法》已经１９９５年１０月２３日省政府第３６次常务会议通过，现予发布施行。

　　　　　　　　　　　　　　　　　　　　　　　　　　
代省长　王云坤
　　　　　　　　　　　　　　　　　　　　　　　　　
一九九五年十一月六日


吉林省预算执行情况审计监督办法


　　第一条为了做好对全省各级预算执行和其他财政收支的审计监督工作，维护各级预算的法律严肃性，促进各单位严格执行预算法，发挥财政预算在国家宏观调控中的作用，保障经济和各项事业的健康发展，根据《中华人民共和国审计法》（以下简称《审计法》），结合我省实际情况制定本办法。

　　第二条县级以上人民政府的审计机关分别在省长、市（州）长、县（市、区）长和上一级审计机关领导下，依法对本级预算执行情况，下级政府预算执行情况和决算，以及本级其他财政收支的真实、合法和效益，进行审计监督。

　　第三条审计机关对本级预算执行情况的审计，应当有利于当地人民政府对本级财政收支的管理和本级人民代表大会常务委员会对预算执行和其他财政收支的监督；有利于强化预算约束，促进财政税务部门和其他部门依法有效地行使预算管理职权；有利于实现预算执行和其他财政收支审计监督的法制化。

　　第四条审计机关对本级预算执行情况和其他财政收支进行审计监督分工按以下规定执行：

　　 （一）省审计厅审计范围：省财政厅（含直属单位）和省级各部门（含直属单位）；省地方税务局（含附属单位）及其直属分支机构；参与组织地方预算执行的省级金库、建设银行、农业银行、农业发展银行等机构。

　　 （二）各市（州）、县（市、区）审计局审计范围：本级财政局（含直属单位）和本级各部门（含直属单位）；参与组织地方预算执行的同级金库、建设银行、农业银行、农业发展银行等机构。

　　第五条各级审计机关对本级预算执行情况和其他财政收支进行审计监督的主要内容：

　　 （一）财政部门按照本级人民代表大会批准的预算向各部门批复预算情况、预算执行中调整情况和预算收支变化情况；

　　 （二）各级财政部门、地方税务局等征收部门，依照有关法律、行政法规和上级财税部门的有关规定，及时、足额征收应征的各项税收收入、企业上缴利润、专项收入和退库拨补企业计划亏损补贴等预算收入情况；

　　 （三）财政部门按照批准的年度预算和用款计划、预算级次和程序、用款单位的实际用款进度，拨付本级预算支出资金情况以及依照有关法律、行政法规和财政管理体制，拨付补助下级支出资金和办理结算情况；

　　 （四）财政部门依照有关法律、行政法规的有关规定，管理和使用预算外资金和财政有偿使用资金情况以及本级各部门（含直属单位）依照国家有关法律、行政法规和财政部门有关规定，管理和使用预算外资金的情况；

　　 （五）本级政府各部门（含直属单位）执行年度支出预算和财政、财务制度，以及相关的经济建设和事业发展等情况，有预算收入上缴任务的部门和单位预算收入上缴情况；

　　（六）本级金库按照国家有关规定，办理预算收入的收纳和预算支出的拨付情况；

　　（七）由各级政府授权审计的本级依照有关规定实行专项管理的财政收支情况。

　　第六条审计机关可对下级政府预算执行和决算、税收征管，以及预算外资金、财政信用资金管理和使用情况等，进行审计或审计调查。

　　第七条审计机关应当在每年第一季度，对本级财政部门以外的各有关部门上一年度预算执行情况和其他财政收支进行审计；第二季度对上一年度本级财政总预算执行情况和其他财政收支进行审计。对预算执行中的特定事项，应当及时组织专项审计调查。

　　审计机关每年第二季度应当向本级人民政府提出对上一年度预算执行和其他财政收支的审计结果报告。

　　 审计机关应当按照本级人民代表大会常务委员会的安排，受本级政府委托，每年向本级人民代表大会常务委员会提出预算执行和其他财政收支的审计工作报告。

　　第八条各级财政税务部门和其他有关部门应当向本级审计机关报送以下资料：

　　 （一）本级人民代表大会批准的财政预算和财政部门向本级各部门批复的预算以及各部门向所属单位批复的预算，地方税务机关的年度收入计划；

　　 （二）本级预算收支执行和税务收入计划完成情况月报、决算和年报，以及预算外资金收支决算和财政有偿使用资金收支情况；

　　（三）综合性财政税务工作统计年报，情况简报，财政、预算、税务、财务和会计等规章制度；

　　（四）本级各部门汇总编制的本部门决算草案。

　　第九条对各级政府财政税务部门和其他部门在组织本级预算执行和其他财政收支中，违反预算的行为或者其他违反国家规定的财政收支行为，审计机关在法定职权范围内，依照有关法律、行政法规的规定，出具审计意见书或者作出审计决定，重大问题向本级政府提出处理建议。

　　第十条各级政府财政税务部门和其他各部门制定的财政规章制度和办法同有关法律、行政法规相抵触或者有不适当之处，应当纠正或者完善的，审计机关可以提出处理建议，报本级政府审查决定。

　　第十一条违反本办法及《审计法》的规定，拒绝或者阻碍审计检查的，由审计机关责令改正，可以通报批评，给予警告；拒不改正的，依法追究责任。

　　第十二条各市（州）、县（市、区）审计部门为贯彻本办法制定的具体实施意见，报本级政府批准，并报上级审计机关备案。

　　第十三条本办法自发布之日起施行。

国家税务总局


国家税务总局关于下发《国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定》的通知(附英文)

1993年11月2日，国家税务总局

通知
各省、自治区、直辖市税务局，各计划单列市税务局：
现将《国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定》印发给你们，请认真贯彻执行。
附件：国家税务总局关于贯彻实施税收征管法及其实施细则
若干问题的规定

国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定

规定
为了保证《中华人民共和国税收征收管理法》（以下简称《征管法》）和《中华人民共和国税收征收管理法实施细则》（以下简称《细则》）的贯彻实施，现就有关问题规定如下：
一、关于税务登记
根据《细则》第五条的规定，非从事生产、经营的纳税人，除临时取得应税收入或发生应税行为以及只缴纳个人收入调节税、个人所得税、车船使用税的外，都应当自有关部门批准之日起三十日内或自依照法律、行政法规的规定成为法定纳税义务人之日起三十日内，按照《征管法》和《细则》规定的程序及要求，向税务机关申报办理税务登记，税务机关审核后发给税务登记证件。
纳税人办理税务登记时，应按其生产、经营所在地税务机关确定的管辖范围，向其主管税务机关申报办理。税务机关应当在规定时间内予以办理；对不符合规定的，也应给予答复。
税务登记证件分为：税务登记证及其副本和注册税务登记证及其副本。对从事生产经营并经工商行政管理部门核发营业执照的纳税人核发税务登记证及其副本；但对纳税人非独立核算的分支机构及按照本条第一款规定应当办理税务登记的纳税人，核发注册税务登记证及其副本。
纳税人领取税务登记证件后，应当在其生产、经营场所内明显、易见的地方张挂，亮证经营。外出经营的纳税人应当携带税务登记证或注册税务登记证的副本。
税务机关对已发的税务登记证件，应当一年验证一次，三年更换一次。具体验证时间由省、自治区、直辖市税务局统一确定，换证时间由国家税务总局统一规定。
涉外税务登记证件的种类，验、换证时间，暂按国税发〔1993〕021号文执行。
二、关于延期申报
经税务机关批准可以延期办理纳税申报的纳税人，除因不可抗力原因外，都应当在规定的申报期限内，按照上期实际缴纳的税额或者按税务机关核定的税额预缴税款，并在批准的延期内办理纳税结算。
三、关于延期缴纳税款
根据《征管法》第二十条第一款的规定，纳税人因有特殊困难，不能按期缴纳税款的，应当在规定的缴纳期限内，向主管税务机关提出书面申请，并经县以上税务局（分局）批准后，方可延期缴纳税款，但对延期缴纳税款的时间最长不得超过三个月。
四、关于核定税额
根据《征管法》第二十三条和《细则》第三十五条的规定，税务机关可以采取核定税额的方法征收税款。核定税额，是对纳税人当期或以前纳税期应纳税额的确定。但对依照规定可以不设置帐簿的纳税人，税务机关可以核定其下期应纳税额，即采取定期定额的方法征收税款。
五、关于扣押、查封商品、货物或者其他财产的价值计算
根据《征管法》第二十五、二十六、二十七条的规定，税务机关在实施扣押、查封时，按以下方法计算应扣押、查封的商品、货物或其他财产的价值：
（一）扣押、查封商品、货物时，以当地当日市场最低收购价计算。
（二）扣押、查封金银首饰等贵重物品时，按照国家专营机构公布的收购价计算。
（三）扣押、查封不动产时，按当地财产评估机构评估的价值计算。
税务机关按上述方法确定应扣押、查封的商品，货物或其他财产的数量时，还应当包括在扣押、查封、保管、拍卖等过程中所发生的费用。
六、关于纳税担保财产价值的计算
根据《征管法》及其《细则》的规定，纳税人可以未设置抵押权的财产或委托他人提供纳税担保。纳税人或纳税担保人以自有的未设置抵押权的财产作纳税担保时，其价值折算方法按前条规定的原则办理。
七、关于税款的抵缴
按《征管法》及其《细则》的规定，税务机关可将所扣押、查封的商品，货物或其他财产拍卖后取得的收入抵缴税款、滞纳金。对拍卖收入超过应抵缴税款、滞纳金和保管、拍卖费用的部分，在扣除应交税收罚款后的剩余部分，税务机关应当退还给当事人；对不足抵缴税款、滞纳金的，税务机关应当依法补征。
八、关于纳税人拒绝接受扣缴税款的处理
根据《征管法》第十九条第二款的规定，扣缴义务人对纳税人拒绝扣缴的，应当在二十四小时内向税务机关报告，由税务机关依照《征管法》的规定处理。
九、关于税收保全措施的解除
根据《征管法》第二十五条、第二十六条的规定，纳税人在税务机关采取税收保全措施后按照税务机关规定的期限缴纳税款的，税务机关应当在收到税款或银行转回的税票后二十四小时内解除税收保全。
十、关于多缴税款的退还
根据《征管法》第三十条的规定，税务机关对多征税款需退还给纳税人的，应于发现或接到纳税人申报退款书之日起六十日内予以退还，也可按纳税人的要求抵缴下期应纳税款。
十一、关于减免税管理
根据《征管法》第二十一条的规定，纳税人申请减税、免税，应当向主管税务机关提出书面报告，并按规定附送有关资料。经税务机关按规定权限审核批准后，方可享受减税、免税。减税、免税期满，应当自期满次日起恢复纳税。
纳税人在享受减税、免税期间，应当按照《征管法》第十六条第一款的规定办理纳税申报，并按税务机关的规定报送减免税金统计报告。
纳税人必须按照法律、行政法规以及税务机关的规定使用减免税金，对不按规定用途使用的，税务机关有权取消其减税、免税，并追回已减免的税款。
纳税人享受减税、免税的条件发生变化时，应当及时向税务机关报告，经税务机关审核后，停止其减税、免税；对不报告的，税务机关有权追回相应已减免的税款。
纳税人骗取减税、免税的，一律按偷税论处。
十二、本规定自公布之日起执行。

NOTICE ON ISSUING THE STIPULATIONS OF THE STATE ADMINISTRATION OFTAXATION ON SOME ISSUES CONCERNING IMPLEMENTATION OF THE LAW OF TAX COL-LECTION AND MANAGEMENT AND DETAILED RULES FOR ITS IMPLEMENTATION

(State Administration of Taxation: 2, November 1993 Guo Shui Fa[93] No. 117)

Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities and the tax bureaus of various cities with separate
planning:
The Stipulations of the State Administration of Taxation On Some
Issues Concerning Implementation of the Law of Tax Collection and
Management and Detailed Rules for Its Implementation are hereby printed
and issued to you, please put them into practice in real earnest.
Appendix: Stipulations of the State Administration of Taxation On
Some Issues Concerning Implementation of the Law of Tax Collection and
Management and Detailed Rules for Its Implementation
A duplicate is sent to: The Ministry of Finance

STIPULATIONS OF THE STATE ADMINISTRATION OF TAXATION ON SOME IS- SUES CONCERNING IMPLEMENTATION OF THE LAW OF TAX COLLECTION AND MANA- GEMENT AND DETAILED RULES FOR ITS IMPLEMENTATION
In order to ensure implementation of the Law of the People's Republic
of China for Tax Collection and Management (hereinafter referred to as Law
of Tax Collection and Management and the Detailed Rules for Implementation
of the Law of the People's Republic of China for Tax Collection and
Management, related questions are hereby stipulated as follows:

I. Tax Registration
In accordance with the stipulations of ARTICLE 5 of the Detailed
Rules, tax payers who are not engaged in production and management, apart
from temporarily gaining taxable income or having dutiable conducts as
well as only paying personal income regulatory tax and personal income
tax, and vehicle and vessel license tax, shall all, within 30 days from
the day of approval granted by the department concerned or within 30 days
from the day they become legal tax payers according to the stipulations of
laws and administrative regulations, report to, and perform the procedures
for tax registration, at tax authorities in accordance with the Law for
Tax Collection and Management and the procedures and requirements
stipulated in the Detailed Rules and shall be issued a tax registration
certificate after examination and approval by tax authorities.
While performing the procedures for tax registration, the tax payer
shall report to, and perform procedures at, the competent tax authorities
in line with the scope of jurisdiction defined by the tax authorities in
the location of his or her production and management. The tax authorities
shall handle the matter for him or her within the specified time, and
shall give a reply to those whose case does not fit the stipulations.
Tax registration certificates are classified into: Tax registration
certificate and its duplicate and registered tax registration certificate
and its duplicate. Tax payer who engages in production and management and
who is issued a business license by the administrative department for
industry and commerce shall be issued a tax registration certificate and
its duplicate, but to the branch of the tax payer which is not engaged in
independent accounting, as well as tax payer who shall perform the
procedures for tax registration in line with the stipulations of Clause 1
of this article shall be issued a registered tax registration certificate
and its duplicate.
After receiving the tax registration certificate, the tax payer shall
engage in operation by putting up and display the certificate in the
conspicuous, easily visible place of his or her production and operational
site. Tax payer who engages in operation in another place shall bring with
him or her their tax registration certificate or the duplicate of the
registered tax registration certificate.
Tax authorities shall check the already issued tax registration
certificate once a year and change it once every three years. The concrete
time for checking the certificate shall be determined in a unified way by
the tax bureaus of provinces, autonomous regions and municipalities and
the time for changing the certificate shall be stipulated in a unified way
by the State Administration of Taxation.
The category of tax registration certificate related to foreign
countries and the time for checking and changing certificates shall be
carried out temporarily in accordance with the Document Guo Shui Fa (1993)
No. 021.

II. Postponement of Declaration
The tax payer who is approved by tax authorities postponement of
declaration of tax payment, except for irresistible reasons, shall, within
the specified declaration period, pay tax in advance in accordance with
the actually paid tax amount of the previous period or with the tax amount
verified and fixed by tax authorities, and shall perform taxation
settlement within the approved extended period.

III. Deferred Tax Payment
In line with the stipulations of Clause 1 of ARTICLE 20 of the Law
for Tax Collection and Management, tax payer who cannot pay tax on
schedule due to special difficulty shall, within the specified tax paying
period, present a written application to the competent tax authorities and
can postpone paying tax only with approval from the tax bureau
(sub-bureau) at or above the county level, but the longest time for
deferred tax payment shall not exceed three months.

IV. Verifying and Fixing Tax Amount
In line with the stipulations of ARTICLE 23 of the Law for Tax
Collection and Management and ARTICLE 35 of the Detailed Rules, tax
authorities may levy taxes by adopting the method of verifying and fixing
the tax amount. Verifying and fixing tax amount means determining the
dutiable tax amount of the tax payer's current or previous tax period. But
for the tax payer who may not set up an account book in accordance with
stipulations, tax authorities may verify and fix his next period dutiable
tax amount, that is, levying tax by the method of fixed term and fixed
amount.

V. Calculation of the Value of Detained and Sealed Up Commodities, Goods or Other Properties
In accordance with the stipulations of ARTICLES 25, 26, and 27 of the
Law for Tax Collection and Management, tax authorities, while carrying out
detaining and sealing up, shall calculate the value of detained and sealed
up commodities, goods or other properties according to the following
methods:
(1) While detaining and sealing up commodities and goods, tax
authorities shall calculate their value in accordance with the lowest
market purchasing prices at the given time and place.
(2) While detaining and sealing up valuable articles such as gold,
silver and jewelry, tax authorities shall calculate their value in
accordance with the purchasing price published by the special state
institution.
(3) While detaining and sealing up immovable properties, tax
authorities shall calculate the value in accordance with the value
assessed by the local property evaluation organization.
While determining the quantity of the detained and sealed up
commodities, goods or other properties in accordance with the
above-mentioned method, tax authorities shall also include in them the
expense occurred in the course of detaining, sealing up, keeping and
auctioning.

VI. Calculating the Value of Tax Guaranteed Property
In line with the stipulations of the Law for Tax Collection and
Management, the tax payer may use the not mortgage property or entrust
others with providing tax guarantee. While the tax payer or tax guarantor
uses not mortgage property as tax guarantee, the value of the property
shall be calculated in the method of conversion in line with the principle
of the stipulations set in the previous ARTICLE.

VII. The Payment of Tax
In line with the stipulations of the Law for Tax Collection and
Management and its Detailed Rules, tax authorities may use the income
gained from the selling of the detained, sealed up commodities, goods or
other properties to pay tax and overdue fine. With regard to that portion
of income that exceeds the dutiable tax, overdue fine and the expense on
keeping and auctioning, tax authorities shall return the remaining money
after deducting tax fine to the parties concerned; with regard to
deficiency in paying tax and overdue fine, tax authorities shall recollect
the money according to law.

VIII. Handling of Cases Regarding the Tax Payer Who Refuses to
Accept Tax Withheld In line with the stipulations of Clause 2 of
ARTICLE 19 of the Law for Tax Collection and Management, the withholding
agent shall, within 24 hours, report to tax authorities about the case in
which the tax paper refuses to accept tax withheld, tax authorities shall
handle the case in line with the stipulations of the Law for Tax
Collection and Management.

IX. Cancellation of Measures for Preservation of Tax
In accordance with the stipulation of ARTICLES 25 and 26 of the Law
for Tax Collection and Management, when the tax payer pays tax within the
time limit set by tax authorities after measures for the preservation of
tax are adopted by tax authorities, the tax authorities shall, within 24
hours after receiving the tax payments or the tax receipt sent back from
the bank, cancel the preservation of tax.

X. Refund of Extra Tax Money
In line with the stipulations of ARTICLE 30 of the Law for Tax
Collection and Management, with regard to extra levied tax that should be
returned to the tax payer, the tax authorities shall, within 60 days from
discovering or receiving the tax payer's application for refunding, return
the extra tax payment, or use the extra levied tax to pay the next
dutiable tax in compliance with the tax payer's request.

XI. Management of Tax Reduction and Exemption
In accordance with the stipulations of ARTICLE 21 of the Law of Tax
Collection and Management, the tax payer who applies for tax reduction or
exemption, shall submit a written report to the competent tax authorities
and send related materials in line with regulations. The tax payer can
enjoy tax reduction or exemption only after his application is examined
and approved by tax authorities within the specified limit of power. After
the expiration of the period of tax reduction or exemption, the tax payer
shall resume paying tax from the day following the expiration of the
period.
During the period of tax reduction or exemption, the tax payer shall
submit a declaration on tax payment in line with the stipulations of
Clause 1 of ARTICLE 16 of the Law for Tax Collection and Management, and
send in a statistical report on tax reduction or exemption in accordance
with the stipulations of tax authorities.
The tax payer shall use the tax money thus reduced or exempted in
line with the stipulations of the tax authorities, with regard to those
who do not use the money in accordance with the stipulated purposes, the
tax authorities have the right to cancel the tax reduction or exemption
granted to them and recover the already reduced and exempted tax.
When there are changes in the qualifications for enjoying tax
reduction or exemption, the tax payer shall promptly report to the tax
authorities who, after examination and verification, shall stop tax
reduction and exemption; as regards those who fail to submit a report, the
tax authorities have the right to recover the appropriate amount of
already reduced or exempted tax.
The tax payer who gains tax reduction or exemption by cheating shall
be punished without exception for tax evasion.
XII. These Regulations go into effect from the day of publication.