中华人民共和国律师暂行条例(附英文)

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中华人民共和国律师暂行条例(附英文)

全国人民代表大会常务委员会


中华人民共和国律师暂行条例(附英文)
全国人大常委会



(一九八0年八月二十六日第五届全国人民代表大会常务委员会第十五次会议通议)

目 录

第一章 律师的任务和权利
第二章 律师资格
第三章 律师的工作机构
第四章 附则

第一章 律师的任务和权利
第一条 律师是国家的法律工作者,其任务是对国家机关、企业事业单位、社会团体、人民公社和公民提供法律帮助,以维护法律的正确实施,维护国家、集体的利益和公民的合法权益。
第二条 律师的主要业务如下:
(一)接受国家机关、企业事业单位、社会团体、人民公社的聘请,担任法律顾问。
(二)接受民事案件当事人的委托,担任代理人参加诉讼。
(三)接受刑事案件被告人的委托或者人民法院的指定,担任辩护人;接受自诉案件自诉人、公诉案件被害人及其近亲属的委托,担任代理人,参加诉讼。
(四)接受非诉讼事件当事人的委托,提供法律帮助,或者担任代理人,参加调解、仲裁活动。
(五)解答关于法律的询问,代写诉讼文书和其它有关法律事务的文书。
律师应当通过全部业务活动,宣传社会主义法制。
第三条 律师进行业务活动,必须以事实为根据,以法律为准绳,忠实于社会主义事业和人民的利益。
律师依法执行职务,受国家法律保护,任何单位、个人不得干涉。
第四条 律师担任法律顾问的责任,是为聘请单位就业务上的法律问题提供意见,草拟、审查法律事务文书,代理参加诉讼、调解或者仲裁活动,维护聘请单位的合法权益。
第五条 律师担任诉讼和非诉讼事件代理人的责任,是在所受委托的权限内,维护委托人的合法权益。
律师在代理权限内的诉讼行为和法律行为,与委托人自己的诉讼行为和法律行为有同等效力。
第六条 律师担任刑事辩护人的责任,是根据事实和法律,维护被告人的合法权益。
律师认为被告人没有如实陈述案情,有权拒绝担任辩护人。
第七条 律师参加诉讼活动,有权依照有关规定,查阅本案材料,向有关单位、个人调查。律师担任刑事辩护人时,可以同在押的被告人会见和通信。
律师进行前款所列活动,有关单位、个人有责任给予支持。
律师对于在业务活动中接触的国家机密和个人阴私,有保守秘密的责任。

第二章 律师资格
第八条 热爱中华人民共和国,拥护社会主义制度,有选举权和被选举权的下列公民,经考核合格,可以取得律师资格,担任律师:
(一)在高等院校法律专业毕业,并且做过两年以上司法工作、法律教学工作或者法学研究工作的;
(二)受过法律专业训练,并且担任过人民法院审判、人民检察院检察员的;
(三)受过高等教育,做过三年以上经济、科技等工作,熟悉本专业以及与本专业有关的法律、法令,并且经过法律专业训练,适合从事律师工作的;
(四)其他具有本条第(一)项或第(二)项所列人员的法律业务水平,并具有高等学校文化水平,适合从事律师工作的。
第九条 取得律师资格,须经省、自治区、直辖市司法厅(局)考核批准,发给律师证书,并报中华人民共和国司法部备案。司法部发现审批不当的,应当通知司法厅(局)重新审查。
第十条 取得律师资格的人员不能脱离本职的,可以担任兼职律师。兼职律师所在单位应当给予支持。
人民法院、人民检察院、人民公安机关的现职人员不得兼做律师工作。
第十一条 高等院校法律专业毕业生或者经过法律专业训练的人员,经省、自治区、直辖市司法厅(局)考核批准,可以担任实习律师。
实习律师的实习期为两年。实习期满,依照本条例第九条规定的程序,授予律师资格;考核不合格的,可以延长其实习期。
第十二条 律师严重不称职的,得经省、自治区、直辖市司法厅(局)决定,报司法部批准,取消其律师资格。

第三章 律师的工作机构
第十三条 律师执行职务的工作机构是法律顾问处。
法律顾问处是事业单位。受国家司法行政机关的组织领导和业务监督。
第十四条 法律顾问处按县、市、市辖区设立。必要时,经司法部批准,可以设立专业性的法律顾问处。
法律顾问处之间没有隶属关系。
第十五条 法律顾问处的主要任务,是领导律师开展业务工作,组织律师学习政治和法律业务知识,总结、交流律师的工作经验。
第十六条 法律顾问处设主任一人,根据需要,可以设副主任。主任、副主任均由本处律师选举产生,报经省、自治区、直辖市司法厅(局)批准,任期为三年,连选得连任。
法律顾问处主任、副主任领导法律顾问处的工作,并且必须执行律师职务。
第十七条 律师承办业务,由法律顾问处统一接受委托,并且统一收费。
法律顾问处给律师分配任务,应当根据实际条件尽量满足委托人的指名要求。
第十八条 法律顾问处可以指派律师到外地进行业务活动,当地法律顾问处应当给予帮助。
第十九条 为维护律师的合法权益,交流工作经验,促进律师工作的开展,增进国内外法律工作者的联系,建立律师协会。
律师协会是社会团体。组织章程由律师协会制订。

第四章 附 则
第二十条 律师职称标准、律师奖惩规定和律师收费办法,由司法部另行制订。
第二十一条 本条例自一九八二年一月一日起施行。


Important Notice: (注意事项)

英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)

INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON LAWYERS
(Adopted at the 15th Meeting of the Standing Committee of the
Fifth National People's Congress and promulgated by Order No. 5 of the
Standing Committee of the National People's Congress on August 26, 1980,
and effective as of January 1, 1982)

Contents

Chapter I The Task and Rights of Lawyers
Chapter II The Qualifications of Lawyers
Chapter III Business Organizations of Lawyers
Chapter IV Supplementary Provisions

Chapter I The Task and Rights of Lawyers

Article 1
Lawyers are state legal workers whose task is to give legal assistance to
state organs, enterprises and institutions, public organizations, people's
communes and citizens in order to ensure the correct implementation of the
law and protect the interests of the state and collectives as well as the
lawful rights and interests of citizens.
Article 2
The principal duties of lawyers shall be:
(1) to accept the mandate of state organs, enterprises and institutions,
public organizations and people's communes to serve as their legal
advisers;
(2) to accept the mandate of a party to a civil action to serve as his
representative in litigation;
(3) to accept the mandate of a defendant or the assignment of a people's
court to serve as his defender in a criminal case; to accept the mandate
of a private prosecutor or of the victim and his near relatives in a
public prosecution to serve as their representative in litigation;
(4) to accept the mandate of a party in a nonlitigious matter to give
legal assistance or serve as its representative in mediation or
arbitration;
(5) to give consultative advice on legal questions and draft documents in
connection with litigation or other legal matters.
Lawyers shall publicize the socialist legal system through all their
professional activities.
Article 3
In performing their duties, lawyers shall serve the cause of socialism and
the interests of the people, act on the basis of facts and take the law as
the criterion. In the performance of their functions according to law,
lawyers shall be protected by the law of the state, subject to no
interference by any organization or individual.
Article 4
When being retained by an organization as its legal adviser, a lawyer
shall have the responsibility to give advice on legal questions arising
from the client organization, draft and examine legal documents for it,
represent it in litigation, mediation or arbitration, and safeguard its
lawful rights and interests.
Article 5
When acting as representatives in litigation and nonlitigious matters,
lawyers shall have the responsibility to safeguard the lawful rights and
interests of the client within the scope of the mandate.
Within the scope of the mandate, the lawyer's procedural and legal acts
shall have the same effect as those of the client.

Article 6
When acting as defenders in criminal cases, lawyers shall have the
responsibility to safeguard the lawful rights and interests of the
defendants on the basis of facts and the law. A lawyer may refuse to act
as the defender of a defendant if he believes that the defendant has not
truthfully stated the facts of the case to him.
Article 7
In legal proceedings, lawyers shall have the right, to consult the
materials of the case and may make enquiries from organizations and
persons concerned in accordance with relevant regulations. When acting as
defenders in criminal cases, lawyers may meet and correspond with the
defendants held in custody.
The organizations and persons concerned shall have the duty to render
assistance to the lawyers engaged in the activities mentioned in the
preceding paragraph. Lawyers shall have the responsibility to keep
confidential state secrets and matters of personal privacy which they come
into contact with in their work.

Chapter II The Qualifications of Lawyers

Article 8
The undermentioned citizens who cherish the People's Republic of China,
support the socialist system and have the right to vote and stand for
election shall be eligible as lawyers after passing an examination:
(1) those who have graduated from law faculties of universities or
colleges and have been engaged for two or more years in judicial work,
legal instruction or jurisprudential studies;
(2) those who have had professional legal training and have worked as
judges in people's court or as procurators in people's procuratorates;
(3) those who have received college education, have completed three or
more years of economic, scientific and technological work, are proficient
in their professions and the relevant laws and decrees thereof, and have
gone through professional legal training and who are fit for the work of a
lawyer; and
(4) those who have attained the same level of knowledge of practical legal
work as is required of persons prescribed in Items (1) and (2) above and
the same level of learning as is given by college education and who are
fit for the work of a lawyer.
Article 9
To be eligible as a lawyer, a person must be examined and approved by the
judicial department (bureau) of a province, autonomous region, or
municipality directly under the Central Government and issued a lawyer's
certificate, and a report shall be made to the Ministry of Justice of the
People's Republic of China for the record. Upon discovery of an improper
examination and approval, the Ministry of Justice shall instruct the
relevant judicial department (bureau) to conduct a reexamination.
Article 10
Those who are eligible as lawyers but are unable to leave their present
positions to practise law may act as part-time lawyers. The current
organizations in which they are working shall support such arrangements.
Personnel presently attached to the people's courts, people's
procuratorates and people's public security organs may not act as part-
time lawyers.
Article 11
Those who have graduated from law faculties of universities or colleges or
have gone through professional legal training may act as apprentice
lawyers after examination and approval by the judicial departments
(bureaus) of provinces, autonomous regions, or municipalities directly
under the Central Government.
The training period for apprentice lawyers shall be two years. Upon
completion of the training period, apprentice lawyers shall be given
lawyers credentials in accordance with the procedure prescribed in Article
9 of these Regulations; the training period may be extended if an
apprentice lawyer fails to pass the examination.
Article 12
Lawyers who are incompetent shall be disqualified as lawyers by decision
of the judicial departments (bureaus) of provinces, autonomous regions, or
municipalities directly under the Central Government and with the approval
of the Ministry of Justice.

Chapter III Business Organizations of Lawyers

Article 13
Legal advisory offices shall be the business organizations from which
lawyers perform their duties.
Legal advisory offices shall be public institutions under the
organizational leadership and professional supervision of the judicial
administrative organs of the state.
Article 14
Legal advisory offices shall be established in counties, cities and
municipal districts. When necessary, specialized legal advisory offices
may be established with the approval of the Ministry of Justice.
Legal advisory offices shall not be subordinate to one another.
Article 15
The principal functions of a legal advisory office shall be to direct
lawyers in the development of their professional work, to organize their
political studies and professional studies in law and to sum up and
exchange their work experience.
Article 16
A legal advisory office shall have one director and may have deputy
directors where necessary. The director and deputy directors shall be
elected by the lawyers in that office, subject to approval by the judicial
department (bureau) of a province, autonomous region, or municipality
directly under the Central Government. They shall be elected for a term of
three years and may be re-elected to successive terms in office. The
director and deputy director(s) of a legal advisory office shall direct
the work of the office and at the same time perform their duties as
lawyers.
Article 17
The mandates for lawyers to handle cases shall be accepted and service
fees collected exclusively by the legal advisory office.
In the distribution of cases to lawyers, the legal advisory office shall,
as best as possible and according to actual conditions, assign lawyers as
requested by clients.
Article 18
A legal advisory office may appoint lawyers to carry out professional
activities in other localities, and the legal advisory office there shall
provide them with assistance.
Article 19
A lawyers association shall be established to protect the lawful rights
and interests of lawyers, to exchange work experience, to further the
progress of lawyers work and to promote contacts between legal workers
both at home and abroad.
The lawyers association is a social organization. It shall formulate its
own articles of association.

Chapter IV Supplementary Provisions

Article 20
The standards for the title of lawyer, the regulations on awards and
penalties for lawyers and the measures for the collection of service fees
shall be stipulated separately by the Ministry of Justice.
Article 21
These Regulations shall go into effect on January 1, 1982.



1980年8月26日
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能源部、水利部印发《水利水电工程控制投资开展限额设计的规定》的通知

能源部 水利部


能源部、水利部印发《水利水电工程控制投资开展限额设计的规定》的通知

1990年8月7日,能源部、水利部

为了有效控制工程投资,提高投资效益,根据国家计委计标〔1988〕30号《关于控制工程造价的若干规定》,结合水利水电工程的特点,我们制定了《水利水电工程控制投资开展限额设计的规定》,现予印发,从1991年1月1日起试行。试行中发现的问题和意见,请及时告部水利水电规划设计总院。

附:水利水电工程控制投资开展限额设计的规定
水利水电工程投资的合理确定和有效控制,是设计管理工作的重要组成部分。开展限额设计就是按照国家批准的设计任务书及投资估算控制初步设计及概算,按批准的初步设计及概算,在保证工程功能要求的前提下控制技施设计及其工程投资,使工程总投资不突破国家批准的限额。为贯彻执行国家计委计标〔1988〕30号文《关于控制建设工程造价的若干规定》中的有关精神,结合水利水电工程的特点,现就开展限额设计提出以下几项规定。
1.为保证设计产品质量、提高投资效益,设计单位要认真比选设计方案,严格按照国家现行规定和设计深度要求,编制可行性研究报告投资估算及初步设计概算,既要防止漏项少算,又不能高估冒算,使投资估算和设计概算真正起到控制建设项目投资的作用。
2.国家批准的水利水电工程初步设计总概算(利用外资项目为批准的内外资总概算,下同)是能源部、水利部、国家能源投资公司及水利水电工程集资各方据以控制工程总投资的最高限额,是建设银行施行监督以及投资方和建设单位进行结算工程价款的主要依据。为控制工程投资,设计单位要对审查批准的工程静态总投资(不包括建设单位、地方承担的项目。下同)不超过相应限额承担经济责任,其责任范围包括:
(1)永久建筑工程、永久机电设备及安装工程和金属结构设备及安装工程的工程项目、工程量、设备数量、未计价装置性材料数量的增减,型号、规格变动造成的投资增加(包括设计单位外委的设计项目);
(2)施工导流围堰工程和场内施工交通工程发生的量差造成的投资增加;
(3)根据国家规定的现行政策、制度、定额、费用标准确定的投资额度,设计单位未经审批单位同意,违反规定,擅自提高建设和永久机电设备及金属结构标准,增列初步设计范围以外的工程项目等原因造成的投资增加;
(4)由于设计单位初步设计工作深度不够,或设计标准选用不当,设计单位提出的主要设计方案与工程量虽经上级主管部门审查原则同意,在技施设计阶段工程量、机电金属结构设备数量及型号规格仍有较大变动且未经原审查部门同意导致增加的投资;
(5)未经原审批部门同意,其他部门要求设计单位提高工程建设标准、增加建设项目,并经设计单位出图增加的投资;
(6)因水库淹没实物指标调增造成的费用增加;
(7)工程科研试验费用超支。
设计单位对以下情况造成的工程投资增加不承担责任:
(1)国家政策变动和计划调整;
(2)工资物价调整后的价差;
(3)与工程无关的不合理摊派;
(4)水库淹没处理补偿费、土地征用费标准改变;
(5)建设单位和地方承包项目超出国家规定及初步设计审批意见多开支的费用;
(6)经原审批部门同意,超出已审批的初步设计范围以外的重大设计变动和工程项目增加;
(7)其它单位强行干预设计,而设计单位又提出了不同意的书面意见,并报送了上级主管部门和投资方,仍然发生的工程投资增加;
(8)经原审批部门批准补充增加的勘测设计工作量相应增加的勘测设计科研费;
(9)审查单位改变设计单位报审的初步设计中推荐的主要设计方案不当,致使设计方案审定后在技施设计阶段又有较大修改而增加的投资;
(10)按勘测设计收费标准规定,不属水利水电设计收费标准范围内的外委设计工程项目,如对外交通、供电线路、通信线路工程等增加的投资;
(11)其它特殊情况,如施工过程中发生超标准洪水和地震等所增加的投资。
3.各设计单位要把贯彻执行限额设计的几项规定作为提高设计质量,抵制任意提高建设标准和增加设计项目的依据。要建立以院长、总工程师、设计总工程师、概算专业主任工程师及其他专业项目负责人为核心的各层次的技术经济责任制度,把控制设计概算静态总投资的各项具体措施和经济责任落实到各级领导和专业处室。
4.设计单位应根据国家批准的设计概算静态总投资,作为工程项目设计的最高限额。技施设计阶段要加强专业间的配合,认真研究优化设计,进行技术经济比较,在保证工程安全和不降低功能的前提下,通过采用新方案,经鉴定在有效期内的新工艺、新设备、新材料,节约了工程投资,则应根据节约投资额度的大小(以承担责任的工程静态总投资节超相抵计算),对设计单位实行奖励:
(1)节约建筑工程投资,按节约投资额度的5%~12%提成;
(2)节约永久设备及安装工程投资,按节约投资额度的2%~5%提成。
建筑工程和永久设备的具体提成比例由建设单位和设计单位在签订设计合同时商定。
设计单位节约工程投资的提成资金,由建设单位会同建设银行对节约工程投资的项目、工程量等按照《水利水电工程设计工程量计算规定(试行)》及有关规定进行审查,核定提成额度,提出节约投资报告,由建设单位报经项目投资部门审查同意后,从节约的工程投资中拨付。
如由于设计单位的责任,增加了工程静态投资4%以上时,应根据超过相应概算静态投资的大小实行惩罚:
(1)超过限额10%以内者,扣相应比例的设计费,如超过限额5%,扣设计费5%;
(2)超过限额10%~20%者,10%以上部分,扣相应比例1.5倍的设计费;
(3)超过限额20%以上者,扣相应比例2倍的设计费;
(4)超过限额30%以上者,如无特殊原因,建议设计证书批准部门降低设计单位的设计等级;
(5)设计单位应严格按照《水利水电工程设计工程量计算规定(试行)》计算工程量,作为编制设计概算的计量依据。如发现高估冒算,其高估的投资按超过限额计算。情节严重者要通报批评。
5.限额设计投资的计算,应统一按国家批准的初步设计总概算中采用的工程单价、定额、费用标准、材料设备价格等为依据,在技施设计阶段,每完成一项单位工程或扩大单位工程图纸后,均由设计单位编制相应的限额投资、工程量对照表若干份,连同设计图纸提交建设单位和投资方各二份,并抄送建设银行和概算审查主管部门各一份核备。经建设单位会同建设银行对工程量、投资对照表及其依据审查同意后,除报投资主管部门审批外,还要退回设计单位一份,作为建设单位与设计单位核算工程投资超限或节约的依据。
6.国家批准项目立项开工建设以后,建设单位要同设计单位签订设计合同,在合同中应明确规定设计单位应按本规定第2条所明确的范围,对工程静态总投资负责,实行限额设计和节奖超罚办法,以保证赏罚兑现。在工程总投资节约已基本实现的前提下,设计单位经建设单位主管部门或投资方同意,可按单位工程或扩大单位工程累计投资总节约额的提成额预分成20%~40%。
7.设计单独节约或与建设、施工单位共同形成的节约投资中属设计节约提成的部分,原则上应全部支付给设计单位,同时在整个工程投资节约中不得重复计算。
8.设计单位为节约工程投资而增加的勘测、设计、科研、试验费用,可从相应项目节约的工程投资中支付,一般不得超过节约投资额度的5%。但由于采用新工艺、新设备、新材料的科研、试验费用开支大于5%的项目,其勘测、设计、科研、试验所需费用,由设计单位提出报告报建设单位同意,经主管部门和投资方审定后方可从相应节约的工程投资中支付。
9.一个工程项目由两个设计单位共同承担设计任务开展限额设计工作时,应由承担任务较多的设计单位与建设单位签订设计承包合同。工程静态投资节奖超罚应按各自承担的设计项目分别计算。
10.1991年1月以后审批的初步设计和概算(含修改概算,不含追加概算)按本规定执行。凡过去规定与本文有抵触部分,均按本规定执行。在试行中发现的问题请及时告我部水利水电规划设计总院。


国家税务总局关于进一步加强个体工商户税务登记管理的通知

国家税务总局


国家税务总局关于进一步加强个体工商户税务登记管理的通知

国税函〔2007〕505号


各省、自治区、直辖市和计划单列市国家税务局、地方税务局:
  据统计,目前全国个体工商户税务登记数与工商登记数存在较大差异。调查分析表明,造成这一差异虽然有个体业户数量众多、流动性大、停业歇业频繁等客观原因,但一些地区税务机关不按规定为个体工商户办理税务登记、管理工作不到位也是造成这一差异的重要原因。为了巩固2006年税务登记换证的成果,进一步强化个体税源管理,提高个体税收征管质量和效率,现就进一步加强个体工商户税务登记管理的有关问题通知如下:
  一、提高认识,切实重视个体税务登记管理
  个体税收收入占税收总量的比例很小,但纳税人数量占全国纳税人总量的比例很大。个体税收征管水平的高低,直接影响到广大个体工商户的切身利益,也影响到总体税收征管水平的提高。个体工商户税务登记管理作为个体税源管理的重要基础,对个体税收征管水平的高低起着决定性作用。各级税务机关要从依法治税和维护纳税人合法权益的高度,充分认识规范个体工商户税务登记管理的重要性,依法、及时为个体工商户办理税务登记,不得以各种理由拒绝办理。在具体工作中,各地要本着实事求是的原则,根据管户数量和工作量大小,适当充实和合理配置人力,同时,加强对个体税收征管人员的培训,不断提高他们的业务素质,努力使个体税收管理人员的数量和素质适应个体税收规范管理的需要。
  二、依法办理登记,纠正不规范管理行为
  目前,税务登记管理不规范的个体工商户主要集中在集贸市场和有出租柜台的大型商场。主管税务机关对在集贸市场和大型商场内租赁经营且领有营业执照的个体工商户,通常只核定定额,委托代征单位代征税款,并不为每个个体工商户办理税务登记。这种现象在全国范围内均不同程度地存在,个别地区较为严重。依法为领有营业执照的个体工商户及时办理税务登记并提供相应的管理与服务,是税收征管法赋予税务机关的法定职责,也是纳税人应该享有的权利。税务机关不得拒绝为符合条件的个体纳税人办理税务登记。存在上述问题的税务机关应当深入剖析内部原因,及时改进和完善管理措施和管理手段,依法为个体工商户办理税务登记,坚决纠正只征税而不办理税务登记的做法。
  三、加强协作,做好登记信息的交换比对
  各地税务机关应主动加强与工商行政管理机关的协调配合,按照《国家税务总局 国家工商行政管理总局关于工商登记信息和税务登记信息交换与共享问题的通知》(国税发〔2003〕81号)规定的信息交换内容和信息交换对象,确定适当的信息交换方式和合理的信息交换周期,制定具体的信息交换操作方案,及时掌握工商行政管理机关的个体工商户登记信息变化情况,适时开展工商登记与税务登记的数据比对,充分利用工商登记信息及时发现漏征、漏管户。同时,各地国家税务局和地方税务局要切实加强协调配合,及时交换个体工商户税务登记信息,对日常检查中发现的漏征、漏管户信息要主动向对方提供。此外,主管税务机关要注意加强与市场主办方和街道办事处等单位的协作,及时掌握个体工商户实际经营变化情况,尽快建立起综合利用外部信息规范和完善个体税源管理的机制。
  四、狠抓落实,认真清理抓好整改
  各地税务机关要按照《国家税务总局关于2006年全国税务登记换证工作情况的通报》(国税函〔2007〕466号)的要求和本《通知》的规定,对本地区个体工商户办理税务登记情况认真进行一次清理,存在问题的税务机关要及时制订改进措施,认真抓好整改。为了推动各地的工作,税务总局将在适当时间对部分地区的整改情况进行抽查并予以通报。



国家税务总局

二○○七年五月十八日