国税发 [2 0 0 1 ]1 3号　　为进一步规范和完善汇总纳税企业所得税的征收管理 ,加强税务机关就地监督管理工作 ,保障国家税款及时、足额征收入库 ,根据《中华人民共和国税收征收管理法》及其实施细则、《中华人民共和国企业所得税暂行条例》及其实施细则和有关规定 ,总局决定 In order to further standardize and improve the collection and administration of income tax collected by taxpayers, the State Administration of Taxation [2 0 0 1] 1 3 3 will strengthen local supervision and administration of the tax authorities and ensure that the state taxes are collected in full and on time. According to the “People’s Republic of China Tax Collection and Administration Law ”and its implementing rules,“ Provisional Regulations of the People’s Republic of China on Enterprise Income Tax ”and its implementing rules and regulations, the decision of the General Administration