各省、自治区、直辖市人民检察院,军事检察院:最近,国务院发出《关于大力加强城乡个体工商户和私营企业税收征管工作的决定》,要求对城乡个体工商户和私营企业的税收秩序进行全面检查整顿。税收是国家财政收入的主要来源。个体工商户和私营企业的税收在国家税收中占一定的份量。做好这部分税收的征管工作,对于增加国家财政收入,治理整顿经济秩序,解决社会分配不公,安定社会,都有重要意义。检察机关要通过依法查处偷税、抗税犯罪案件的工作,支持和协助有关部门检查和整顿好城乡个体工商户和私营企业的税收秩序。为此,特作如下通知:一、要认真学习领会国务院关于大力加强城乡个体工商户和私营企业税收征管工作的决定的精神,并按照决定的要求,作出部署;要主动加强同税务部门的联系与配合, Recently, the State Council issued the “Decision on Vigorously Strengthening the Administration of Tax Collection in Private Households in Both Urban and Rural Areas and Private Enterprises,” and demanded that the tax order of individual industrial and commercial households and private-owned enterprises in urban and rural areas be fully checked and rectified. Tax revenue is the main source of national revenue. Taxes of individual industrial and commercial households and private enterprises account for a certain amount of tax in the state. Doing a good job in the collection and management of this part of the tax revenue is of great significance to increasing state revenue, governing and rectifying the economic order, and resolving unfair social distribution and social stability. The procuratorial organs shall, through their work of investigating and handling cases of tax evasion and tax-resisting crimes according to law, support and assist relevant departments in examining and rectifying the tax order of individual industrial and commercial households and private-owned enterprises in urban and rural areas. To this end, we hereby make the following special notice: First, we must conscientiously study and understand the spirit of the State Council’s decision on vigorously strengthening tax collection and administration of urban and rural self-employed businesses and private enterprises, and make arrangements for the deployment according to the requirements of the decision. We should take the initiative to strengthen ties with the tax authorities With cooperation,