各地区行署,各市、县、自治县人民政府,柳铁,区直各委、办、厅、局:根据国务院颁发的[1985]56、86号文件及财政部颁发的[85]财税字第192号文件精神,结合我区具体情况,在贯彻执行中,对我区原定税收的若干规定作如下调整。一、关于集体企业所得税问题1、我区原规定对一九八四年起新办的城乡集体企业免征所得税三年,对其中从事服务性的企业同时免征营业税三年的规定,改为对一九八四年五月一日起新创办的城乡集体工交、服务性企业[商业(包括各种贸易中心)饮食业除外],经市、县税务机关审 According to documents [1985] No. 56 and No. 86 issued by the State Council and No. [192] Cai Shui Zi No. 192 [85] issued by the Ministry of Finance, all local administrative offices, cities, counties and autonomous county people’s governments, Spirit of the document, combined with the specific circumstances of our region, in the implementation of the implementation of certain provisions of the original tax revenue in our region to make the following adjustments. I. Issues Concerning Collective Enterprise Income Tax 1. In our district, the newly established urban and rural collective enterprises that were newly established in 1984 were exempt from income tax for three years, and the provisions on exemption of business tax for those enterprises engaged in service for three years were changed to On May 1, 1984, the newly created urban and rural collective-owned workers and service enterprises (excluding commercial centers (including various trade centers) catering industry), the municipal and county tax authorities trial