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“陕西省集市交易税征收暂行办法”已经省人民委员会第三十九次会议讨论通过,现发给你们试行。试行中的经验和问题,随时报送财政厅。陕西省集市交易税征收暂行办法第一条根据国务院批准财政部制定的“集市交易税试行规定”的精神结合我省具体情况,特制定本办法。第二条凡在集市上(包括城镇、古会、物资交流会)出售本办法列举征收集市交易税的产品(以下简称应税产品)的单位或个人,除税法另有规定的以外,都应依照本办法的规定按产品的实际销售价格计算,于成交的当日在交易所在地向税务机关交纳集市交易税。
“Interim Measures for the Collection of Transaction Tax in Shaanxi Province” has been discussed and approved by the 39th Meeting of the Provincial People’s Committee and is hereby forwarded to you for trial. Trial experience and problems, at any time submitted to the Department of Finance. Provisional Measures on Collection of Transactional Taxes in Bazaars of Shaanxi Province Article 1 These Measures are formulated in accordance with the spirit of the Provisional Provisions on Market Trading Taxes formulated by the State Council for approval of the Ministry of Finance. Article 2 Where the units or individuals that sell the products subject to market transaction tax (hereinafter referred to as the taxable products) for sale in the marketplace (including cities and towns, ancient societies and material exchange meetings), except as otherwise stipulated in the tax law, Shall be calculated according to the actual selling prices of the products according to the provisions of these Measures and the transaction tax on the market shall be paid to the tax authorities on the place where the transaction was made on the day of the transaction.