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国务院国发(1989)12号《关于彩色电视机实行专营管理的通知》规定,从2月1日起对彩色电视机(以下简称彩电)实行专营,并征收特别消费税和国产化发展基金。为了解决商业等专营单位代垫彩电特别消费税和国产化发展基金而发生的利息负担问题,经与有关部门研究,财政部于4月29日以(89)财商字第89号文发出《关于对彩色电视机征收特别消费税和国产化发展基金后有关贴息问题的通知》,通知内容如下:一、关于因征收特别消费税而增加的贷款的贴息问题。1.贴息的标准。按特别消费税额的贷款的2.5个月计算贴息,即14英寸以上(不含14英寸,下同),彩电每台贴息14.18元,14英寸及以下彩电每台贴息9.45元。
Guofa (1989) No.12 of the State Council, “Notice on the Administration of Franchise and Sale of Color TV Sets” stipulates that a franchise for color television sets (hereinafter referred to as color TV sets) shall be implemented from February 1 and a special consumption tax and a domesticized development fund shall be levied. In order to solve the problem of interest burden incurred by commercial units such as special consumption tax on TV sets and domestically developed development funds, the Ministry of Finance, on 29 April (89) Notice on the Issue of Discounting Tariffs after Special Consumption Tax and Localization Development Fund Levied on Color TVs ", the notice reads as follows: I. Issues relating to discount interest on loans increased due to the special consumption tax levied. 1. Discount standard. According to the special consumption tax lending 2.5 months discount, that is 14 inches or more (not including 14 inches, the same below), color TV discount of 14.18 yuan per table, 14 inches and below the color TV each discount 9.45 yuan.