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第一条本办法依据工商业税暂行条例第四条之规定制定之。第二条凡无固定营业场所之行商及固定工商业在外埠销售本业以外之货品者,均于销货所在地,依本办法交纳临时商业税。第三条下列各款经税务机关查验属实者,免纳临时商业税:(一)农民、渔民、牧民、猎户销售自产货品,持有当地乡(村)以上人民政府证明文件者;(二)居民变卖自用家具衣物者;(三)机关部队变卖剩余物品,有证明文件者。前项第一款之证明文件,各地区如因情况特殊,不便按规定办理者,得由省(市)以上税务局另订控制办法,报告同级人民政府核准实施,并报大行政区税务管理局备案。第四条临时商业税以一次营业额满十五万元为起征点;但整批货物
Article 1 The present Measures are formulated in accordance with Article 4 of the Provisional Regulations on Industrial and Commercial Tax. Article 2 Those who have no fixed place of business and those who sell fixed-line business in other places outside the industry are in the place of sale, in accordance with this approach to pay provisional business tax. Article 3 The following sections shall be examined and verified by the tax authorities for temporary commercial tax exemption: (1) farmers, fishermen, herders and hunters sell self-produced goods and hold certificates of people’s governments above the local township (village) level; (2) Residents sell their home-use furniture and clothing; (3) Officials sell off the surplus goods and have the supporting documents. If the documents of the first paragraph of the preceding paragraph are not handled in accordance with relevant regulations due to special circumstances and are inconvenient in all regions, the tax authorities at or above the province (city) level shall have a separate control measure and report to the people’s government at the same level for approval and implementation and report to the tax administration Bureaus. Article IV temporary commercial tax with a turnover of 150,000 yuan for the threshold; but the entire batch of goods