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Source text - Chinese 为进一步贯彻落实中共中央中发[1999]第12号文件中提出的关于暂停征收固定资产投资方向调节税的政策决定，做好固定资产投资方向调节税停征收尾工作，现就停征后的有关工作及政策通知如下：
一、 清理清查纳税户固定资产投资方向调节税的纳税和欠税情况
各级地方税务局要认真做好固定资产投资方向调节税停征后的清理清查工作。针对多年来固定资产投资方向调节税征管不到位的现象，为维护税收法规的严肃性，确保税款足额入库，尽量缩小停征该税对完成2000年税收收入任务的影响，应当进行彻底的清理清查。凡固定资产投资方向调节税开征以来到1999年12月31日前的应税建设项目投资，均应纳入本次清理检查范围。
Translation - English To the local taxation bureau of each province, autonomous region, and city directly under the Central Government and city directly under State planning:
For further implementation of the policy decision on suspending the collection of the Fixed Asset Investment Regulation Tax that is set forth in the [1999] No.12 th Document of the Central Committee of the CPC, and for a successful closing of the suspension of collecting of Fixed Asset Investment Regulation Tax, the relevant work and policies upon the suspension are hereby notified as follows:
I. Checking up and inspecting tax payers for their tax payments and tax arrearages regarding Fixed Asset Investment Regulation Tax. The local Taxation Bureau at each level is expected to strictly and successfully carry out the checking up and inspection work upon the suspension of the collection of the Fixed Asset Investment Regulation Tax. Targeting at the below-standard collection and control of the Fixed Asset Investment Regulation Tax, and for maintaining the strictness of taxation laws and rules, and to ensure the full amount of the taxes are paid to the treasury, and as much as possible to minimize the impact on 2000 taxation income resulting from the suspension of collecting the taxes, the complete checking-up and inspection shall be carried out. All taxable construction project investments occurring from the commencement of collecting Fixed Asset Investment Regulation Tax through December 31, 1999 shall be brought into this checking-up and inspection process.
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Bachelor's degree
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Years of experience: 23. Registered at ProZ.com: Dec 2007.
