The Circular asks taxation departments at various levels to strengthen the work in six aspects.

First, to continue to crack down on fraud for export tax refund. Great efforts will be made to carry out administrative and judiciary handling to cases which have been uncovered in tax refund crimes, and enforce tax payment so as to reduce losses. Assistance will be offered to police and justice departments to lay hold on fugitives, destroy criminal hideout, and related departments should also try to make perfect export tax refund management system in order to basically eradicate the export tax fraud.

Second, to further clamp down on counterfeit, added-value tax invoice selling activities. Related departments should greatly strike those gangs engaging in tax crime featuring new means as of using network, intelligence, and complete monitor system, pre-caution system to action as quick as possible. In the meantime, related departments should strengthen cooperation with police department to improve work efficiency. In addition, "buyer market" and "seller market" for added-value tax invoice should be thoroughly wiped out.

Third, to continue to intensify individual income tax's management and inspection. To some illegal conduct as individual income tax refund, to those improving income tax reduction standard without authorization and other behaviors related departments should strictly enforce the inspection so as to maintain tax law.

Fourth, to carry out special inspection in construction industry, real estates industry, flea market and refueling station.

Fifth, to clear up and rectify various documents for illegal taxation.

Sixth, to carry out moral rectification in taxation work.

( November 28, 2001)