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各省、市、自治区税务局、重庆市税务局(西藏不发):关于香精、香料适用税率问题,据反映,各地执行不尽一致,经向部分地区和有关部门做了调查,并在1983年12月全国工商税业务会议上征求了意见。经研究,现通知如下:一、工业企业以植物的根、茎、叶、花、果为原料生产的植物香料油按“油脂工业”8%的税率征收工商税:
The taxation bureaus of various provinces, municipalities and autonomous regions and the Inland Revenue Department of Chongqing Municipality (Tibet No Issue): As for the tax rate applicable to fragrances and spices, it is reported that the implementation of taxation rates in various places is not consistent and has been investigated by some regions and relevant departments, December national business tax business conference for comments. After the study, it is hereby notified as follows: 1. Industrial and commercial enterprises plant oils and spirits produced from plant roots, stems, leaves, flowers and fruits are levied at the rate of 8% for the “oil industry”