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本会同意省财政厅“关于改进个体经济征收工商统一税起征点的报告”中所提出的意见,决定从一九六四年五月一日起,对于经工商行政管理部门批准经营的小商小贩和个体手工业户的工商统一税的起征点调整为:每月销货收入八十元,劳务收益四十元。每月销货收入不满八十元,或者劳务收益不满四十元的,免征工商统一税。现将省财政厅的报告转发给你们,请即布署贯彻执行。附件:江西省财政厅“关于改进个体经济征收工商统一税起征点的报告”
This Council agrees with the opinion put forward by the Provincial Department of Finance in the “Report on Improving the Levying of Industrial and Commercial Integral Tax on Individual Economies” and decides that from May 1, 1964, upon approval by the industrial and commercial administration Of the small business peddler and individual handicraftsmen’s industrial and commercial tax threshold adjustment points: monthly sales revenue of 80 yuan, labor income 40 yuan. Monthly sales income of less than 80 yuan, or service income less than 40 yuan, exempt from industrial and commercial uniform tax. The report of the Provincial Department of Finance is now forwarded to you. Please immediately deploy and implement it. Attachment: Jiangxi Provincial Department of Finance “on the improvement of the individual economy levied a threshold of industrial and commercial tax report”