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今年上半年,我省税收工作在各级党政领导的重视和全体税务干部的努力下,随着经济情况的变化,相应作出了若干规定,并改进了稽征管理方法,及时组织了各税收入。但是由于对实际的变化情况估计不足,在工作上也出现了不少问题,如:征免界线划得不够清楚,致使各地在执行上理解不一,加以个别税干的强迫命合作风,在群众中造成了一些不良影响。为了正确组织国家收入,并有利于生产的发展,特就农村税收存在的若干问题,作出如下几项补充规定:一、附属于农业社内经营的手工业作坊或商业单位,只征收营业税,暂不征收所得税。其营业税率,不分营业收入额或营业收益额,一律按综合税率3%计征。营业税的
In the first half of this year, under the great attention of party and government leaders at all levels and the efforts of all the tax officials, the taxation work in our province made corresponding provisions as the economic situation changed, improved the management of the tax collection and timely organized the various taxes income. However, due to the lack of an adequate estimation of the actual changes, many problems have emerged in their work. For example, the lack of clarity in the boundary of the levying and levying lines has forced the implementation of compulsory winds of co-operation between different places in tax administration. The masses have caused some negative effects. In order to properly organize the state’s income and to facilitate the development of production, the following special provisions have been made in respect of certain problems concerning the existence of rural tax revenue: 1. Handicraft workshops or commercial units affiliated to agricultural cooperatives shall only charge sales tax and will not impose Income tax. Its business tax rate, irrespective of operating income or operating income, is levied at 3% of the consolidated tax rate. Business tax