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爲執行中央人民政府政務院發佈之公營企業繳納工商業稅暫行辦法,並根據中央所頒有關稅法的精神,特作具體决定如下: (甲)屬於貨物稅部份: 一、各公私營企業工廠代公營企業或機關部隊加工製造各種應稅貨物,如棉紗、布疋、麵粉等,其應繳貨物稅,悉由代製工廠負責繳納。二、各機關部隊倉庫中所存應稅而未稅貨物,照中央規定先行記賬納稅,仍候中央清查後處理。三、部隊自設工廠製造供應物品,凡屬應稅貨物,仍須照章納稅。
To implement the Provisional Measures on Industrial and Commercial Tax Payments of Public Enterprises Issued by the Central Government, and in accordance with the spirit of the relevant tax laws promulgated by the Central Government, the specific decisions are as follows: (1) Belonging to the tax section of goods: 1. The public and private sector factories Enterprises or units of the army processing and manufacturing all kinds of taxable goods, such as cotton yarn, cloth, flour, etc., the goods tax payable, noted by the manufacturing plant responsible for the payment. Second, taxable and un-taxable goods stored in the depots and offices of various organs and units shall be accounted for in accordance with the provisions of the Central Government and will still be subject to central check-up. Third, the troops own factories to manufacture and supply of goods, which are taxable goods, still have to pay taxes according to chapter.