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中央人民政府財政部公佈‘攤販營業牌照税稽徵辦法’,全文如下:第一條本辦法依據工商業税暂行條例第四條之规定制定之。第二條凡從事固定經营或流動經營之攤床小販,均依本辦法徵收攤販营業牌照税。其在公共營業場所,固定營業之攤商,以座商論。
The Ministry of Finance of the People’s Government of the People’s Republic of China promulgates the ’Measures for Levy and Collection of Business License of Street Vendors’. The full text is as follows: Article 1 The present Measures are formulated in accordance with Article 4 of the Provisional Regulations on Industrial and Commercial Tax. Article 2 Where a vendor of stalls engaged in fixed operation or mobile operation levies a vendor’s business license tax in accordance with these Measures. Its public business establishments, fixed business stalls, to discuss the market.