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第一条本办法依据工商业税暂行条例第四条之规定制定之。第二条凡从事固定经营或流动经营之摊床小贩,均依本办法征收摊贩营业牌照税。
Article 1 The present Measures are formulated in accordance with Article 4 of the Provisional Regulations on Industrial and Commercial Tax. Article 2 Where a vendor of stalls engaged in fixed operation or mobile operation levies a vendor’s business license tax in accordance with these Measures.