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违规转引税款是指违反国家现行财政管理体制、税收法律和行政法规规定,混淆税收(含非税收入)入库级次和地点,将应在甲地入库的税款转引到乙地入库的行为。违规转引税款是违法行为,一方面严重扰乱了正常的税收征管秩序和市场经济秩序,另一方面导致了地区经济发展情况、财税收入数据的失真,影响宏观决策,损害国家利益,同时容易滋生腐败。各级政府、各部门必须以“三个代表”重要思想为指导,站在讲政治、讲大局、讲纪律和依法行政的高度,充分认识违规转引税款问题的危害性,严格依法治税,严厉打击违规转引税款行为。根据省委、省政府领导意见,现将有关事项通知如下。
Irregularities refers to the transfer of taxes in violation of the state’s current financial management system, tax laws and administrative regulations, confiscation of tax (including non-tax revenue) storage level and place, should be diverted to the storage of tax A Storage behavior. On the one hand, it seriously disrupts the normal order of tax collection and administration and the order of the market economy. On the other hand, it leads to the distortion of the economic development in the region and the revenue and expenditure data, affects the macro decision-making and undermines the interests of the state. At the same time, it is easy Breeding corruption. All levels of government and departments must take the important thought of “Three Represents ” as guidance, stand at the height of emphasizing politics, stressing the overall situation, discipline and administration according to law, and fully understand the dangers of the problem of tax invoicing in violation of the rules and strictly in accordance with the law Taxation, crack down illegal tax behavior. According to the views of leaders of provincial Party committee and provincial government, the relevant matters are hereby notified as follows.