“关于农业生产合作社及个体农民经营副业纳税的暂行规定”下达执行后各地反映了一些意见,为了能切合各地实际情况,兹作如下修订:一、暂行规定第一项营业税、所得税方面第五条修订为:“农业社或农民经营运输业务,属于人力运输和政府规定的运输任务以及为本社与社员服务均暂不征税;对外运输,除驮运按运费收益2%税率交纳营业税外,其余一律按3%交纳营业税。到县境以 ”Interim Provisions on Tax Paying on Agricultural Cooperatives and Individual Peasants’ Subsidiaries “ issued after the implementation of the implementation of some opinions reflected in various places, in order to be able to meet the actual situation around, it is hereby revised as follows: First, the provisional provisions of the first business tax, income tax Five amendments are: ”Agricultural cooperatives or peasants operating transportation business, belonging to the transport of manpower and transport tasks specified by the government as well as for the Society and member services are not taxed; foreign transport, in addition to pack the freight rate of 2% tax return on sales tax Outside, the rest will be 3% pay business tax to the county to