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为了适应国民经济发展的新形势,发挥税收的调节作用,特对临时经营征收工商税作如下规定:一、凡未经工商行政管理部门批准而从事商业(包括长途贩运)、服务、运输、建筑安装经营的单位和个人,均视为临时经营者,交纳临时经营工商税。
In order to adapt to the new situation of national economic development and give play to the regulatory role of taxation, we hereby make the following special provisions on the collection of industrial and commercial tax on temporary business: 1. Anyone who engages in business (including long distance trafficking), service, transportation, construction without the approval of the administrative department for industry and commerce, The units and individuals who install and operate are regarded as temporary operators and pay temporary business tax.