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查华中地区已全部解放,全国解放亦为期不远,华中各省及各大行政区已联成一片,在历史上被敌人分割之局面,已不复存在,为适应新的发展形势,必须促使物尽其用,货畅其流,以达到利民便商之目的,为此对征税手续及办法,特作如下之规定:(一)货物税已全国统一,按率征税给票,即通行无阻,如有重征及增收任何附加与捐税,商人得拒绝缴纳。(二)征收货物税,应按照税则规定估价征收,如票货相符,不得因两地价格不同而中途补税,亦不退税。(三)货物税必须就交易市场征收,在运输过程中尚未发生买卖行为时,一律不准拦路征收临时商业税。(四)除个别地区,与待解决区毗连,货物出入敌区暂准按章征收进出口税外,其余地区一律不得征收,此待解放区,一经解放,进出口税即
Chahua Central China has been fully liberated and the emancipation of the entire country is also not far off. All provinces and major administrative regions in Central China have become one and the situation has been divided by the enemy in history. There is no longer any existing situation in this region. In order to adapt to the new development situation, Its use, the smooth flow of goods, in order to achieve the purpose of benefiting the people to facilitate business, taxation procedures and methods for this purpose, special make the following provisions: (A) the goods tax has been unified, according to the rate of tax votes, that is, No resistance, if the requisition and any additional income and tax increases, businessmen have refused to pay. (B) the collection of goods tax, should be assessed in accordance with the provisions of the tax levied, such as the votes in line, not due to the difference between the two prices and make a midway tax, nor refund. (C) the tax on goods must be levied on the transaction market, in the transport process has not yet occurred when buying and selling, are not allowed to impose provisional commercial tax highway. (4) Except for individual areas, which are adjacent to the area to be solved, the entry and exit of goods into and out of the enemy areas shall be temporarily levied on import and export taxes, and the rest of the areas shall not be levied. When the liberated areas are liberated, the import and export tax