为了适应手工业合作组织调整后的情况和更好地体现国家的税收政策,财政部、中央手工业管理总局、中华全国手工业合作总社最近研究改进了对手工业合作组织征收所得税的办法。这是所得税征收制度上一个重要的改进。它不仅解决了各地对手工业合作组织征收所得税办法不统一的问题,而且也适当解决了现行所得税税率同一部分手工业企业的积累水平不相适应的矛盾。可以相信,新的征税办法在全国各地贯彻执行以后,必将对手工业生产的发展起积极作用。全国各地的手工业合作组织在进一步贯 In order to adapt to the adjusted situation of handicraft cooperatives and to better reflect the country’s tax policies, the Ministry of Finance, Central Bureau of Handicrafts Administration and the All-China Handicrafts Cooperative Headquarters recently studied ways to improve the income tax levied by handicraft cooperatives. This is an important improvement on the income tax collection system. It not only solved the problem of unification of income tax collection by rival industrial cooperation organizations in various places, but also appropriately resolved the incompatibility between the current income tax rate and the accumulation level of the same handicraft enterprises. It can be believed that the new tax collection method will play an active role in the development of handicraft production after it is implemented throughout the country. Handicrafts cooperation organizations across the country are furthering