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四川省财政厅:接你厅川财政税(83)32号给你省人民政府请示(抄件)。文中提到,农村社队酒厂用饲料粮酿酒,交由社队企业各级供销公司收购的,可以按40%税率征税。经研究,我们认为,酒类经营具有国家专卖性质。国务院国发(1981)19号文件明确规定,按饲料粮酒40%税率征税的酒,必须交由商业部门收购。这里的
Sichuan Provincial Department of Finance: to take you Hall Chuan fiscal tax (83) 32 to your provincial people’s government petition (copy). Mentioned in the article, the rural community winery brewery feed, by the social teams at all levels of supply and marketing companies to buy, you can tax at 40%. After research, we believe that the wine business has a national monopoly nature. State Department issued (1981) No. 19 document clearly stipulates that the 40% tax rate of feed grains and liquor tax, must be acquired by the commercial sector. here