山东省人民政府关于各市征收筵席捐应参照「济南市征收筵席捐暂行办法」执行令总财字第拾壹号一九五○年二月十五日查中央人民政府政务院颂布之全国税政实施要则第四条第(十三)项规定,特种消费行为税(筵席、娱乐、冷食、旅店)为地方税收之一。关于筵席一项,我省济、青等地业已征税。兹为及时增加收入,平衡负担起见,在中央详细征收办法未颁布前,各直属市可按当地情况,参照济市征收办法,先行开征。各行署各直属专署拟开征之城市,须先报本府批准。兹将济南市征收筵席捐斩行办法印发你处,仰即遵照执行,并将开征情况报告本府为要。此令附济南市征收筵席捐暂行办法 The People’s Government of Shandong Province on the collection of feast contributions by cities shall refer to the “Implementation of the Provisional Measures on the Collection of Banquet Fees by Jinan Municipality” Executed by the General Decree of the Government on February 15, 1950 Examining the Implementation of the National Taxation Administration of the State Council of the Central People’s Government However, Article 4 (13) stipulates that special consumption tax (banquet, entertainment, cold food, hotel) is one of the local taxes. On a feast, I province economy, green and other industries have been taxed. In order to increase revenue and balance the burden in time, the Central People’s Government directly under the Central Government may, without prior promulgation of the detailed measures for expropriation, direct the collection according to the local conditions and with reference to the collection by the economic centers. The municipalities directly under the Agency to be enlisted by each administrative agency must first submit their reports to the government for approval. We hereby give you a ban on the collection of feast banners in Jinan City. We hereby follow up on the implementation of the banquet plan and report the situation to our government. This order attached Jinan City, the banquet donation temporary means