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各省、自治区、直辖市和计划单列市国家税务局: 为了组织和指导城市商业银行做好1999年度会计决算工作,正确核算并分析、总结城市商业银行的财务状况和经营成果,进一步贯彻落实国家税务总局印发的《城市商业银行财务管理实施办法》(国税发[1998]220号、以下简称《实施办法》),加强企业所得税的征收管理,各地要在继续贯彻落实1998年会计决算工作要求的基础上,结合1999年会计决算工作要求,认真做好以下几个方面的工作:
In order to organize and direct the city commercial banks to make their annual accounts in 1999, correctly calculate and analyze and summarize the financial status and operating results of urban commercial banks, and further implement the requirements of the State Administration of Taxation (Guoshuifa [1998] No. 220, hereinafter referred to as the “Measures for Implementation”) issued by the State Council and the Measures for the Administration of Financial Management of Urban Commercial Banks (Guoshuifa [1998] No. 220) , Combined with the requirements of 1999 accounting final accounts, do a good job in the following areas: