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CIRCULAR OF THE STATE COUNCIL CONCERNING THE QUESTION OF LOCAL TAX AUTHORITIES MANAGEMENT SYSTEM

    Since the implementation of separate establishment of tax authorities
in 1994, industry and commerce tax collection has all along maintained a
rather high growth rate, and the new fiscal taxation system has been
consolidated and perfected. Comprehensive progress has been made in local
tax collection which has played an important role in guaranteeing local
financial revenues and promoting local economic development. However, lately
the question of banging the uniform state tax law and interfering in tax
collection law enforcement in a number of localities has come to the fore;
there has been drastic inflation in the staff of local tax authorities, and
the management system has not been standardized. Such state of affairs,
if allowed to continue, will adversely affect the further deepening of reform of the fiscal taxation system and promoting taxation levying and
management reform and the construction of of local tax authorities.

    For the purpose of strengthening the leadership over local tax
authorities, standardizing and perfecting local tax authorities management
system, the relevant questions are hereby notified as follows:

    I.The management system of dual leadership of local tax bureaus under
the provinces, autonomous regions and municipalities under the Central
Government by the tax authority at the next higher level and the government
at the corresponding level with vertical leadership by the tax authority
at the next higher level as the key link shall be practised, that is,
the establishment of offices, cadre management, personnel organization
and expenditures of local tax bureaus of prefectures, municipalities and
counties(municipalities) shall be under the vertical management of local
tax authorities of the provinces(autonomous regions and municipalities
directly under the Central Government) wherein those offices are located.

    II.To guarantee independent law enforcement by local tax authorities,
no local financial authorities shall be amalgamated with the tax authorities;
where the amalgamation has already take place, a rectification shall be
made at once.

    III.People's governments of all provinces, autonomous regions and
municipalities directly under the Central Government must strengthen
leadership over local tax authorities, attach importance to the building
of local tax authorities and take strong measures to safeguard and enhance
the position of local tax authorities in independent law enforcement.

    Upon transmission of this Circular, wherever past relevant stipulations
are inconsistent with the spirit of this Circular, this Circular shall
prevail in all cases.