论文部分内容阅读
《抗战建国纲领实施方案》(1938年8月) 第四章财政甲、推行战时税制子、整理旧税一、关税1.改定现行出口税制。凡出口货品所得外币价款结售于国家银行者,分别减免出口税,手工艺品出口亦予免税,以奖励输出,易取外汇。奖励土货输出,迭经将各重要产品如丝、茶、绸缎及蛋品、花生等分别免税或减低税率,手工艺品如花边、刺绣、漆器等
“Plan for the Implementation of the Anti-Japanese Founding Program” (August 1938) Chapter IV Financial Affairs A, Implementing Wartime Tax Legislation and Fixing Old Taxes I. Tariffs 1. Restructuring the current export tax system. Where foreign currency proceeds from the export of goods for sale in the State Bank were exempted from export tax, exports of handicrafts are also tax-free to reward the export, easy to obtain foreign exchange. Reward soil products output, after the various important products such as silk, tea, silk and eggs, peanuts, respectively, tax-free or reduce the tax rate, handicrafts such as lace, embroidery, lacquer, etc.