国家计委、国家税务总局日前发出通知,明确了税务部门收费检查的有关政策界限,要求税务部门收费严格按照政策执行。 通知提出,各级税务机关必须按照《中华人民共和国税收征收管理法实施细则》和《中华人民共和国发票管理办法》的有关规定及标准,收取纳税保证金和发票保证金。凡超出上述范围、标准以及省级人民政府有关规定多收的保证金或押金,各级价格主管部门要依据中共中央和国务院的有关文件规定,按乱收费查处。多收的保证金、押金以及利息要限期退还纳税人,超过 State Planning Commission, the State Administration of Taxation recently issued a circular clear tax department charges check the policy boundaries, requiring tax department fees in strict accordance with the implementation of the policy. The circular proposes that the tax authorities at all levels must collect the security deposit for the tax and the deposit for the invoice in accordance with the relevant provisions and standards of the Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Administration of Tax Collection and the “Regulations of the People’s Republic of China on the Administration of Invoices.” Any deposit or deposit exceeding the above-mentioned scope, standard and relevant provisions of the provincial people’s government at various levels shall be investigated and dealt with at random charges according to the relevant documents of the CPC Central Committee and the State Council. Overcharged deposit, deposit and interest to be returned to the taxpayer, more than