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一、兹依据商品流通税试行办法第十九条的规定,制定商品流通税试行办法施行细则公布之。并定于一九五三年一月一日起实行。二、应纳商品流通税的商品,依规定可在批发机构、收购机构及接货机构纳税,在该机构未办妥税务登记、造送产销纳税计划及向中国人民银行开立划拨结算帐户等手续前,应一律于出厂时纳税。
I. According to the provisions of Article 19 of the Trial Measures for the Circulation of Commodities, we hereby promulgate the rules on the implementation of the Trial Measures on the Circulation of Commodities Circulation. It will come into operation on January 1, 1953. Second, commodities subject to commodity tax, according to the provisions of the wholesale institutions, acquisition agencies and receiving agencies pay taxes, the agency did not complete the tax registration, production and sales tax plan sent to the People’s Bank of China to open a settlement account, etc. Proceedings should be taxed at the factory.