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第一条为加强城乡物资交流,便利土产外销、工商业品下乡,促进工农商业经济恢复与发展,并丰富税源,充裕国家财政收入,特订定本办法。第二条各级税务机关,对城乡交流物资之简化征税手继,依照本办法之规定办理。第三条关于临时商业税:一、农民运销自产的农产品,一律免征临时商业税。二、凡经营土产山货与农民生产资料、生活必需品以及其他正当经营的行商,每次销货取保保证纳税的规定,一律撤销,但仍须按章缴税。
Article 1 These Measures are formulated to strengthen the exchange of materials between urban and rural areas, facilitate the export of agricultural products, go to the countryside for commercial and agricultural products, promote the economic recovery and development of the workers and peasants, enrich the tax sources and enrich the state revenue. Article 2 The tax authorities at all levels shall handle simplified tax levies for the exchange of materials between urban and rural areas in accordance with the provisions of these Measures. Article III on the provisional commercial tax: First, farmers produce and sell agricultural products, will be exempt from temporary commercial tax. Second, where the operation of indigenous goods and peasants mountain production of goods, necessities and other legitimate business firms, each guarantee sales tax guarantee, all revoked, but still according to Chapter tax.