国家税务总局关于农村合作基金会收取的资金占用费应当征收营业税的批复１９９５年２月１７日国税函发（１９９５）０６５号山西省地方税务局：你局《关于对“农村合作基金会”收取的资金占用费是否征收营业税问题的请示》（晋地税营字（１９９４）第１９号）收悉。关于农... State Administration of Taxation on Rural Cooperative Fund fees collected by the business tax should be levied approval February 17, 1995 Guoshuantong (1995) 065 Shanxi Provincial Local Taxation Bureau: Your Board “on the” Rural Cooperative Foundation “charge Of the capital occupation fee whether the issue of business tax levy ”(Jin Di Shui Ying Zi (1994) No. 19) was received. About farming ...