论文部分内容阅读
穗府[1989]55号各区、县人民政府,市府直属各单位: 根据《中华人民共和国城镇土地使用税暂行条例》(国务院第17号令)和《广东省城镇土地使用税实施细则》(粤府[1989]39号)的规定,制定了《广州市城镇土地分级和适用税额标准暂行规定》,现印发给你们一并贯彻执行。各区、县政府,规划、房管、国土等有关单位应配合税务部门作好开征城镇土地使用税工作。各单位在执行中遇到的问题,请及时向市税务局反映。附件一:《中华人民共和国城镇土地使用税暂行条例》附件二:《广东省城镇土地使用税实施细则》 一九八九年六月三日
In accordance with Provisional Regulations of the People’s Republic of China on Urban Land Use Tax (State Council Decree No. 17) and the Detailed Rules for the Implementation of the Land Use Tax of Cities and Towns of Guangdong Province (Guangdong Province, the People’s Republic of China) House [1989] No. 39), formulated the Interim Provisions on Grading and Applicable Tax Standards of Urban Land in Guangzhou, which are hereby issued to you for implementation. All districts, counties, planning, housing management, land and other relevant units should cooperate with the tax department to levy urban land use tax work. All units in the implementation of the problems encountered, please promptly report to the Municipal Inland Revenue Department. Appendix I: Provisional Regulations of the People’s Republic of China on Urban Land Use Tax Appendix 2: Implementation Rules of Guangdong Province for Land Use Tax June 3, 1989