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奉国务院1957年11月15日议字第69号命令颁发关于改进财政管理体制的规定,并规定自1958年起执行。在这个规定中,关于工商税收的地方附加问题,已明确规定今后统一改为按四种税收(商品流通税、货物税、工商营业税、工商所得税)的总额附征1%。兹根据上述精神,对我省工商税收的地方附加问题,规定如次:一、征收地方附加的税目及比例不分经济性质,凡交纳商品流通税、货物税、工商营业税(包括临时商业税、临商所得税)、工商所得税的单位或个人,一律就其应纳税额附征1%的地方附加。二、开征时间:从1958年4月1日起开始征收。以上规定,希转所属遵照执行。前湖南省人民政府府税秘字第3352/11889号命令附发的征收工商各税地方附加6%的规定同时废止。
On the order of the State Council on November 15, 1957, Word No. 69, the regulations on the improvement of the financial management system were issued and the regulations were enacted since 1958. In this provision, the question of additional places for industrial and commercial taxation clearly stipulates that 1% should be attached to the total amount of the four types of taxes (commodity circulation tax, goods tax, business tax, and industrial and commercial income tax) in the future. In accordance with the above-mentioned spirit, we hereby attach the following problems to the place of industrial and commercial tax revenue in our province: 1. The tax items and the proportion of additional tax items levied at the place of collection are not economical in nature. Where the duty of goods circulation, goods tax, business tax (including temporary commercial tax, Pro business income tax), business income tax units or individuals, shall be attached to its tax liability 1% of the place attached. Second, the levy time: from April 1, 1958 from the start levy. The above provisions, Greek transfer to comply with the implementation. The 6% surcharge imposed by the former Hunan Provincial People’s Government for the taxation of commercial and industrial taxation issued by Order No. 3352/11889 of the Government Tax Secret Zi of the People’s Government of Hunan Province shall be abolished at the same time.