第一条为各大城市人民政府贯彻国家公平合理的税收政策,调整税务工作中的公私关系,本集体协商共同负责精神,得视实际需要,依本通则组织税务覆议委员会。(以下简称覆委会)第二条覆委会受当地人民政府领导,其委员人数由当地人民政府酌定 Article 1 The tax authorities shall organize the tax review committees under these General Principles for the purpose of implementing the national fair and reasonable tax policies and adjusting the public-private relations in the tax work. The collective consultative spirit of common responsibility and responsibility shall be based on actual needs. (Hereinafter referred to as the MC) Article 2 The lay committee shall be under the leadership of the local people’s government and the number of its members shall be determined by the local people’s government