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国务院同意财政部《关于对商品批发业务收入征收工商税的报告》和《关于对商品批发业务收入征收工商税的规定》,现转发给你们,请照此执行。鉴于目前商业体制正处在改革阶段,国营商业批发企业利改税工作刚刚落实到基层,为了避免频繁变动,对国营商业批发企业(包括国营物资部门、外贸、供销社)征收工商税,可推迟到一九八五年一月一日起实行。对集体商业企业、个体商业户和工业企业从事商品批发业务的,一律从一九八三年十二月一日起征收工商税。
The State Council agrees with the “Report on the Collection of Industrial and Commercial Taxes on the Income from Wholesale Goods” and the “Provisions on the Collection of Industrial and Commercial Taxes on the Income from Wholesale Goods” issued by the Ministry of Finance and is hereby forwarded to you. In view of the current commercial system is in the reform stage, state-owned commercial wholesale enterprises profit tax reform has just been implemented to the grassroots level, in order to avoid frequent changes, the State-owned commercial wholesale enterprises (including state-owned materials sector, foreign trade, supply and marketing cooperatives) To be effective from January 1, 1985. Industrial and commercial tax will be levied on the collective commercial enterprises, individual commercial households and industrial enterprises for commodity wholesale business from December 1, 1983 onwards.