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第一条货物统税为对解放区内生产制造货物所征之税,其征收依本条例之规定。第二条凡本条例所列举各种统税货物,不论为公营、私营、合作经营所产制,除另有规定者外,均依本条例征收货物就税。第三条货物统税由山东省税务局所属税务机关征收之。第四条征收统税之货物分列如左:一、卷烟:凡用卷纸卷成之机制卷烟、手工制卷烟暨用烟叶制成之雪茄烟,及其他仿制洋式之烟类均属之。
Article 1 The unified tax on goods shall be the tax levied on the goods manufactured and manufactured in the liberated areas by the provisions of these Regulations. Article 2 Where the various kinds of taxable goods listed in these Regulations are produced by the public, private and cooperative enterprises, unless otherwise provided, they shall all be subject to the tax on the goods under these Regulations. The third tax of goods collected by the tax authorities of Shandong Province, the tax authorities levied. Article 4 The collection of unlicensed goods shall be divided as follows: I. Cigarettes: Cigarettes, handmade cigarettes and cigars made from tobacco leaves, and other imitative Western-style cigarettes, are rolled into rolls of cigarettes.