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各省、市、自治区税务局、重庆市税务局(西藏不发):1983年3月3日,国家经委、国家计委、铁道部、财政部以经交〔1983〕196号通知,联合批转国家经委综合运输研究所《关于发展地方铁路的几项政策建议》。《建议》中明确:“目前,各省、市、自治区对地方铁路有的按预算外单位征收55%的所得税,有的实行利润分成,不尽一致。”
On March 3, 1983, the State Economic Commission, the State Development Planning Commission, the Ministry of Railways and the Ministry of Finance handed in the document No. 19 [1983] 196 jointly for the approval of the tax authorities of all provinces, municipalities and autonomous regions and the Chongqing Municipal Taxation Bureau (without tax in Tibet) Integrated Economic Research Institute of the State Economic Commission, “Several Suggestions on the Development of Local Railways”. In the “Proposal”, it is clear: “At present, provinces, municipalities and autonomous regions impose 55% income tax on extrabudgetary units of local railways, and some implement profit sharing and are not consistent.” "