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華北稅務總局稅總政字第二○九號調令內開:『據河北及山西兩省稅務局分別呈以「武清安次等地市場,出現大批食鹽,均未持鹽稅證明,不知如何管理,及鹽商運鹽,僅持華北貿易總公司長蘆鹽業公司食鹽分銷發票,該票既無鹽務管理局印章,又無『完稅』字樣,同時也沒有稅務機關任何證件,不知如何處理」各等情;據此,查長蘆鹽之徴稅職權,本屬鹽務管理局,但為貫澈國家鹽務政策,本局亦自有查緝私鹽及辦理罰沒之責。惟鹽商運銷食鹽,既有鹽務局之規定手續及證件,就無需再有稅務機關之證件。關於對食鹽通之徵稅運銷手續,業經本局函詢鹽務局,兹准鹽局覆画稱:「茲將鹽斤徵稅運銷手續之規定分列於後:(一)關於本區現行鹽斤徵稅運銷手續,係探就場徵稅,公私同特營運辦法。凡已繳清稅價鹽斤,均有本局填發之准單,随探鹽護運,至指定地點供銷,並規定在運輸途中,鹽與准單不得相離,否則以私鹽論處。(二)各運銷商人或
North China State Administration of Taxation tax zhengzi word No. 209 order transfer: “According to Hebei and Shanxi Province, the Inland Revenue Department was presented to” Wuqing An times the market, a large number of salt, salt tax certificate are not held, I do not know how to manage , And the salt merchant salt, only North China Trade Corporation Changlu salt company salt distribution invoice, the ticket neither salt seal seal, nor “duty paid” the words, but also without any documents of the tax authorities, I do not know how to deal with Accordingly, Zha Changlu Salt’s taxation authority, which is the salt authority, is also the responsibility of investigating smuggling of salt and handling of confiscation for the purpose of national salt policy. However, salt merchants marketing salt, both the Salt Law and the required documents, there is no need to have the tax authorities of the documents. With regard to the taxation of salt through the distribution and marketing procedures, as advised by the Department of Salt Water Resources Bureau, hereby authorize the Salt Bureau to cover the painting, saying: "The salt and pepper tax collection and marketing procedures will be set forth in the following: (a) The tax levying and marketing formalities, Department of exploration on the scene of taxation, public and private with the special operation method.Where have paid the tax price of salt catty, are issued by the Bureau of the bill of lading, with the salt to protect, to the designated place of supply and marketing, and provides In transit, salt and quasi-orders must not be separated from, or to private salt on the premises. (B) the sale of merchants or