audit administration
1.Article 18 The National Audit Administration shall exercise supervision through auditing over the financial revenues and expenditures of the Central Bank.
2.Article 17 The National Audit Administration shall, under the leadership of the Premier of the State Council, exercise supervision through auditing over the implementation of the central budget and submit audit reports thereon to the Premier.
3.Tentative analysis shows that in 1999 the strengthening of audit and tax collection and administration incurred an increase of RMB ￥16.5 billion.
4.Strengthening of tax collection administration of self-employed private economy and intensification of tax collection on audit of accounts are important measures in the standardization of administration of self-employed private economy and promotion of the healthy development of self-employed private economy.
5.The transfer of shares and projects by foreign-invested real estate enterprises and merger and acquisition of domestic real estate businesses by overseas investors shall be subject to strict audit and approval by such governing authorities as commercial administration in accordance with relevant laws, regulations and policies.
6.Article 9 State audit organs shall conduct audit supervision according to law over securities exchanges, security companies, securities registration and settlement agencies and securities supervision and administration institutions.
7.It should enhance the inspection of taxpayers subject to verification collection of enterprise income tax by combining the audit of the final settlement and tax payments and check of routine taxation administration, reasonably determine the range of annual audit so as to prevent taxpayers from intentionally decreasing the tax burden through the manner of verification collection of enterprise income tax.
8.The Plant Quality Director/Manager of each GM assembly location has the overall responsibility for administration of the GCA Audit.
9.Improvement in the Mode of Tax Collection Administration of the Self-employed Private Economy and Intensification of Tax Collection on Audit of Accounts.
10.Tax offices at all levels should take effective measures to earnestly strengthen tax collection administration of the self-employed private economy and gradually and comprehensively enforce tax collection on audit of accounts among households of the self-employed private economy with fixed sites for business operations to realize the legalization and standardization in tax collection administration.
