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Measures for the implementation of official document processing by the state tax authorities Chapter I General Provisions
Orders (orders) are applicable to the issuance of tax regulations in accordance with relevant laws and administrative regulations; Announcing the implementation of major administrative compulsory measures; Reward relevant units and personnel. Commands are generally sent and copied separately. Command (command) subordinates to write. ?

(1) Orders (orders) can be divided into issuing orders, administrative orders and general orders according to their functions.

(2) the issuing orders and administrative orders are issued in the name of the agency, and the serial numbers are compiled from the beginning of the term of office of the director. At the end of the article, the position of the director is indicated, the department signs and seals, the date of issuance is indicated, and there is no official seal.

(three) the commendation meeting will be issued in the name of the organ, using the document number of the official document of the organ and stamped with the seal of the organ.

(4) The promulgation of tax laws and regulations shall be carried out in accordance with the procedures for making tax laws and regulations. ?

1. After the tax regulations are drafted, the Policy and Regulation Department will review them. ?

2 by the executive meeting of the collective consideration. ?

3 by the director signed the "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Order" issued. ?

4. Published in People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Gazette or the State Council Gazette and related news media. ?

5 generally released more than 30 days before the implementation. ?

6 within 30 days after the release of the the State Council for the record. ? Asking for instructions applies to asking for instructions and approval from superiors. It has a unique subordinate relationship. Instructions are generally divided into policy instructions, major issues and specific issues. Asking for instructions belongs to the above words. When asking for instructions from higher authorities, lower authorities should do the following:

(a) where the general issues within the scope of their functions and powers, not free to ask for instructions. ?

(2) The request for instructions must be made in advance. ?

(three) the request must be an article, and generally only one main sending organ is written; If it needs to be copied to other organs at the same time, it shall be copied, but it shall not be copied to its subordinate organs.

(four) indicate the name and telephone number of the contact person in the notes on the last page of the official document. ?

(5) There should be explanations at the end of the article. ? Meeting minutes are suitable for recording and conveying the meeting situation and agreed matters. It consists of identification, number, meeting record, attendees, issuer and sending unit. State Taxation Administration of The People's Republic of China meeting minutes are divided into executive meeting minutes, director's office meeting minutes and bureau leaders' special meeting minutes.