国发(1996)4号
(January 21, 1996)
颁布日期:19960121 实施日期:19960121 颁布单位:国务院
For recent two years, a series of policies and measures of the central authority on strengthening and improving macro regulation have been enforced and have achieved obvious effect, the economic order continues to take a turn for the better. However, with the deep going development of the struggle of rectifying the economic order and fighting against unlawful and criminal activities, some quite serious problems in financial and tax fields are also exposed. For examples, some enterprises in collusion with the fraud groups cheat out of tax refunds for export and illegally buy foreign currency; some financial institutions make “two accounts” to conceal the deposit or issue loans against the provisions; some local governments without authorization change the budgetary funds into extra-budgetary funds to escape from the budget supervision, etc. These problems have become very serious at some places and units. Therefore, the State Council decides to take resolute measures to crack down on and punish frauds of tax refunds for export and acts violating law and discipline in financial and tax fields, and carry out strict provisions of control and supervision.
1. Arranging a special struggle to develop comprehensive inspection and to investigate
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