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为了适应工商体制调整后的新情况,贯彻合理负担政策,对农村人民公社各级组织所属的工业和运输业,自一九六二年一月份起征收所得税。所得税税率,工业企业为25——30%,水运收入为30——35%,搬运收入按累进税率征收。至于农村个体手工业者的纳税可按照“安徽省小商小贩和个体手工业工商税收暂行规定”办理。
In order to adapt to the new situation after the readjustment of the industrial and commercial system and carry out the policy of reasonable burden, the industrial and transportation industries affiliated to the organizations of all levels of rural people’s communes have been subject to income tax since January 1962. Income tax rate, industrial enterprises 25 - 30%, water transport income of 30 - 35%, handling income levied at progressive rates. As for the individual taxpayers in rural areas can be handled in accordance with the “Provisional Regulations on Taxes on Industrial and Commercial Taxes of Small Business Handlers and Individuals in Anhui Province”.