中南税务管理局关于部份税收提前调整的补充规定

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中央财委通知部份税收提前调整,自七月一日实行。本局为了具体执行这一通知,避免可能发生的纷乱现象,特根据中南区具体情况,补充规定如左:一、施行日期中央财委规定,自七月一日起,全国一致执行。但中南区各大城市,均于七月二日始见到报纸,中小城镇则见到通知更晚。为顾及实际情况及执行的困难,特规定除各地已见报执行者外,一律自奉到上级通知之日施行(各地税务机关施行日期,应层报省局备案)。在奉到通知以前,依原规定征收者,不予退补。二、直接税部份 The Central Finance Commission informed some of the tax adjustments in advance, since July 1 implementation. In order to implement this circular, this Council avoids any confusion that may occur. According to the specific circumstances in Central South District, the supplementary provisions are as follows: I. Implementation Schedule The Central Finance Commission stipulates that since July 1, the country will implement the circular unanimously. However, major cities in Central South District started to see newspapers on July 2, while small and medium-sized towns saw the announcement later. In order to take account of the actual situation and implementation difficulties, the special regulations shall be implemented on the day of notification by the higher level (all the local taxation authorities shall file a filing date with the provincial government for recordation), except for those who have seen and reported to be perpetrated throughout the country. Before giving notice, according to the original provisions of the collection, will not be refunded. Second, the direct tax part
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