奉西南財政部午支電開:中央人民政府政務院財經委員會公佈關於調整稅收提前實施部分,我區各級稅局,於奉電之日起,一律執行。關於新舊稅目稅率調整改變過程中之問題作如下具體規定: 一、關於直接稅部分: 甲、外埠座商,取得原地稅局證明,在銷地交納營業稅,依法定分業稅率計征,暫開給臨時商業稅納稅憑證,加蓋‘暫代外埠座商營業稅完稅證’戮記。乙、同一買賣行爲已開發貨票者,北隨立之貨款收據,及貨物收據, 秘字第七一三號一九五○年七月九日除須註明原發票日期、號碼、貨量、價格外,並應留有發票存根,否則不能適用新規定,其他印花稅率表各目仍暫照四南區原規定執行,但金額不滿一萬五千元者一律免貼(娛樂票券不在此限)。二、關於貨物稅部分: 甲、全部或一部停征,及合併征收之貨品,應按新華社六月三十日電所列細目,並查對稽征細則附表細目品名分別辦理。乙、捲烟及其他應稅貨品,一律暂照第一次市場平均批發價(即産區 In the afternoon branch of the Southwest Ministry of Finance opened: the Central People’s Government Financial Affairs Commission announced the government on the implementation of part of the tax adjustment in advance, all levels of our taxation bureau, Feng Feng date, be implemented. On the tax changes in the new tax program in the process of change as follows specific issues: First, on the direct tax section: A, foreign markets business, obtained the original tax bureau to prove that the sale of land sales tax, according to the statutory separation tax rate, temporarily open Provisional commercial tax tax vouchers, stamped ’Provisional Foreign Business Blockbuster business tax Duty Syringes’ remember. B, the same transaction has been developed invoice, North with the payment of goods receipt, and goods receipt, secret word July 13, 1950 July 9, 1950 should be marked with the original invoice date, number, volume, Price, and should leave an invoice stub, otherwise can not apply the new regulations, the other stamp duty table is still subject to the provisions of the four Southern District, the original provisions of the implementation, but the amount of less than 15,000 are free to paste (entertainment ticket is not here limit). Second, on the part of the tax on goods: A, all or a stop sign, and the combined collection of goods, according to Xinhua News Agency June 30, the breakdown listed, and check the details of the details of the schedule items separately apply. B, cigarettes and other taxable goods, shall be based on the average wholesale price of the first market (ie, producing areas