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接财政部1958年5月12日、20日(58)财税字第10号、13号通知:一、为了从税收上加强对行商的经营利润的限制,经报请国务院五办批准,将临时商业税的税率由8%提高到10%,自文到之日起执行。二、临时商业经营交纳商品流通税的商品和已纳屠宰税的牲肉,都一律按照10%的税率,交纳临时商业税。对于经营某些商品的临商,如果按10%交税有困难,须要给予照顾的,可以由各地决定给予减税照顾。
The Ministry of Finance May 12, 1958, May 1958 (58) Cai Shui Zi No. 10, No. 13 notice: First, in order to strengthen the tax on the business profits of the firms limit, approved by the State Council approved five offices, the temporary commercial Tax rate increased from 8% to 10%, from the date of implementation. Second, the temporary commercial operation to pay the merchandise flow tax of goods and have been included in the tax slaughter of meat, all in accordance with the tax rate of 10%, to pay a temporary commercial tax. For those businessmen who run certain commodities, if tax payment at 10% is in difficulty and needs to be taken care of, it may be decided by all localities to give them tax-deductible care.