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(一九五○年三月三日政务院第二十二次政务会议通过公布)中央人民政府政务院三月三日发布公营企业缴纳工商业税暂行办法全文如下:一、根据本院本年一月三十日公布之工商业税暂行条例第八条之规定,公营企业应纳之工商业税,除属于得额计算部份由中央人民政府财政部另订提取利润办法外,其属于营业额计算部份者,应由纳税单位向所在地税务机关照章纳税。二、全国公营企业和事业机关,不分中央经营或地方经营,其纳税手续,除工商业税暂行条例及其施行细则已有规定者外,悉依本办法办理。
(Adopted at the Twenty-second Administrative Council of the State Council on March 3, 1950) The Central Government Department of the People’s Government announced on March 3 the following is the provisional text of the interim measures for paying commercial and industrial taxes by public enterprises: Commercial and Commercial Tax promulgated on December 10, Article 8 of the Provisions, public enterprises should pay industrial and commercial tax, except as part of the amount calculated by the Central People’s Government Ministry of Finance separately to extract profits, which are part of the turnover calculation , Taxpayers should be taxed to the tax authorities where they are located. II. For public enterprises and institutions in the country, regardless of the operation of the central government or the local government, their tax payment procedures shall be handled in accordance with the present Measures except as provided in the Provisional Regulations on Commercial and Commercial Tax and the Detailed Rules for its Implementation.