论文部分内容阅读
各省、市、自治区财政厅(局)、税务局(西藏不发)、重庆市财政局、税务局: 国务院办公厅国办发[1983]73号文件批转财政部《关于调整农村社队企业和基层供销社缴纳工商所得税税率的规定》下达以后,有些地区在贯彻过程中,提出一些问题要求答复。经我们研究,现明确如下: 一、社队企业生产经营直接为农业生产服务的化肥、农药、农机具修造,以及队办企业(包括大队、
Finance Bureau of the provinces, municipalities and autonomous regions, the Inland Revenue Department (Tibet does not send), the Chongqing Municipal Finance Bureau, the Inland Revenue Department: the State Council General Office of the State Council issued [1983] No. 73 document approved by the Ministry of Finance “ And the provisions of the supply and marketing cooperatives to pay industrial and commercial income tax rates ”issued in some areas in the implementation process, put forward some questions to ask for a reply. Through our research, we hereby make it clear as follows: 1. The production, operation and management of chemical and fertilizers, pesticides and agricultural machinery directly engaged in agricultural production by the commune and commune teams, as well as the construction of enterprises (including brigades,