为了纠正一些地方违反税法规定税收先征后返（也称列收列支）的做法 ,国务院于今年１月份下发了《关于纠正地方自行制定税收先征后返政策的通知》〔国发（２０００）２号〕 ,明确提出 :各地区、各部门不得以先征后返或其他减免税手段吸引投资 ,更不得以各种方式变通税法和税收 In order to correct some tax violations in some places, the State Council issued a circular in January this year, “on the rectification of local tax incentives to set a precedent for return policy” 2000) No. 2] clearly states that all regions and departments shall not attract investments by means of first-come-back or other tax deductions or exemptions, nor shall they be able to diversify tax laws and tax revenues in various ways