论文部分内容阅读
各级政府、各地交通机关、各级税务机关、各地军警机关。前奉中原临时人民政府去年九月二十日命令:颁布华中货物税征收暂行办法,比经本府以财税字第一号,布告转颁遵行,兹为加强稽徵,防止偷漏,保障合法利润,增裕国库收入起见,对于本省货物税货运检查,特作如下指示:(一)各级政府对辖区货运检查的执行,应多方照顾,互相配合,使布成一严密税纲;并切实注意辖属各税务机关,交通机关,及军警机关,在执行中所取得之成果与发生之偏差,随时提供各该有关机关研讨,俾便发扬或纠正。(二)各地交通机关应协助各该地货运稽查人员执行检查工作,对经核准设置之检查站,应于当地车站或码头之办公处所内供给适当办公地点,并通知稽查人员,关于交通工具之停驶时间,以利稽查。(三)各地交通机关承运应纳货物税的货物时,有督促劝导货主或押运人员遵章完纳货物税之责,对不法货品或违章情事,有检举之责。(四)凡私营汽车运输,及民航运输,未受有关机关管制而又无固定行驶路线及驶泊时地者,其装运应税货物,除该车主或船主应注意
All levels of government, transport agencies all over the country, tax authorities at all levels and military and police organs throughout the country. The former People’s Government of the Central Plains ordered the Sept. 20 last year to promulgate the Interim Measures on the Central Government for the Collection of Goods Taxes in Central China. Profit, increased margin of national treasury, for the inspection of tax and freight transport in the province, made the following special instructions: (a) the implementation of the inspection at all levels of government over the area should be multi-care, complement each other, so that cloth into a tight tax class; The jurisdiction of the tax authorities, transport agencies, and military and police agencies, in the implementation of the results obtained and the deviation occurred at any time to provide the relevant organs of the study, in order to carry forward or correct. (2) The transport authorities at all levels shall assist the freight transport inspectors in carrying out the inspection work, and shall provide appropriate check-in locations to the check-in stations approved by the local railway station or terminal at the check-in stations and notify the inspectors, Stop time to facilitate the inspection. (3) When the transport agencies across the country carry goods that are subject to the duty on goods, they urge and urge the owner or escort personnel to comply with the duty of goods tax and have the responsibility of prosecuting illegal goods or illegal activities. (D) Where private motor transport, civil aviation transport, unmanaged traffic control and no fixed driving routes and driving hours, the dutiable cargo shall be shipped with the exception of the owner or owner of the vessel