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第一條本條例所載之貨物,不論本國產製、或國外輸入除另有規定者外,均依本條例徵收貨物稅。第二條貨物稅由中央人民政府財政部稅務總局听屬各級稅務機關徵收之。第三修對貨物務減免之權屬於中央人民政府,非經中央人民政府批准,各級政府不得以任何方式減徵或免徵。第四條凡已完納貨物稅之貨物,行銷全國,不得對該貨再行重徵。第五條貨物稅一律從價徵收,其稅目稅率如左:
Article 1 The goods contained in these Regulations, whether domestically produced or imported abroad, shall be subject to the excise duty in accordance with these Regulations unless otherwise provided. Article 2 The tax on goods shall be collected by the tax administration of the Ministry of Finance of the Central People’s Government at the tax authorities at all levels. The third revision of the right to service relief belongs to the Central People’s Government, without the approval of the Central People’s Government, all levels of government shall not be reduced or exempted in any way. Article 4 Where the goods tax has been satisfied that the goods are marketed nationwide, the goods may not be requisitioned again. Article 5 All taxes on goods shall be levied at the ad valorem tariff rate as left: