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关于国营贸易公司纳税问题,经召集时政部、贸易部、税务总局等有关部门研究后,除二届全国税务会议已有明文规定和解释者外,兹作如下之决定:一、印花税:贸易资金:由本委从财政上直接拨付者,不贴印花,其由银行贷款作为临时周转之资金者,不论经本委批准或自行商同银行借贷,均应依章贴花。贸易部由贸易金库支拨库款,不贴印花。
With regard to the issue of tax payment by state trading companies, upon study by the relevant departments of the Ministry of Commerce, the Ministry of Trade and the State Administration of Taxation, except as expressly provided and explained in the Second National Tax Conference, the following decisions have been made: 1. Stamp Duty: Trade Funds : Those who are directly appropriated by the Financial Commission from the People’s Bank of China without printing shall be subject to the decree of their own accord, regardless of whether they are approved by the Committee or borrowed their own bank loans through bank loans as their funds for temporary turnover. Ministry of Trade by the treasury branch of the Treasury allocated funds, not printing.