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根据全国财政经济情况的发展与国家经济建设的需要,本委报经政务院第一百六十四次政务会议核准,在保证税收、简化纳税手续的原则下,将现行税制加以若干修正,决定自一九五三年一月一日起实行。(甲)试行商品流通税一、兹将商品流通税试行办法,通告施行(附商品流通税试行办法)。二、在试行取得经验后,某些征收货物税的品目,凡可以改征商品流通税者,由中央人民政府财政部报经本委核准,逐步改征商品流
In accordance with the development of the national financial and economic conditions and the needs of the country’s economic construction, this circular has been approved by the 164th Administrative Council of the State Council of the State Council and, subject to the principle of ensuring taxation and simplifying tax payment procedures, January 1, 1953 came into effect on January 1. (A) Pilot Commodity Circulation Tax I. The Trial Measures and Circulars of Commodities Circulation Tax will be implemented (with the Trial Measures on Commodity Circulation Tax). Second, after gaining experience in trial, certain items of the tax on goods levied may be diverted to commodity circulation tax by the Ministry of Finance of the Central People’s Government for approval by the Commission, and gradually change the flow of goods