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第一条凡猪、牛、羊、马、骡、驴、等牲畜发生交易,均依本办法征收交易税。第二条牲畜交易税按交易总额向买方征收5%第三条凡介绍牲畜交易之行、栏、牙纪(或交易员)等(以下均简称牙纪),除向工商管理机关登记外,并须向税务机关登记,领取执照,始得经营业务。第四条征收牲畜交易税后,牙纪即不得收取佣金或其它非法剥削,另由税额内提给30%——40%之手续费(由各地税务机关与牙纪协商规定,报省税务局批准),作为劳务报酬,但其代客寄养、看管、承运及供客膳宿等费用,仍依其习惯,予以保留。上项手续费不征营业税。
Article 1 All transactions of pigs, cattle, sheep, horses, mules, donkeys and other livestock shall be subject to the transaction tax in accordance with the present Measures. Article 2 Livestock Transaction Tax Levied by the Purchaser at 5% of the Total Amount of the Transaction Article 3 Where a livestock trade transaction, bar, dentist (or trader), etc. (hereinafter referred to as denture) is introduced, except where it is registered with the industrial and commercial administration, And shall register with the tax authorities, obtain a license and start to do business. Article 4 After imposing a livestock transaction tax, dental institutions shall not charge commissions or other unlawful exploitation and shall pay 30% - 40% of the handling fee within the tax amount (as stipulated by the local tax authorities in consultation with the Dental Register and with the provincial tax bureau Approved) as a remuneration for services, but their foster custody, custody, transport and accommodation and other expenses, according to their habits, to be retained. The above fee does not impose business tax.