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本会报经财政部批复同意,农民自产植物油自食部分,暂时免征货物税。兹根据上项批复,结合本省具体情况,对有关食用植物油货物税征管问题作如下规定:一、农业社(包括社员及单干户,以下同)自己生产的食用植物油料(不包括工业用油料),无论拨付社内榨坊加工、委托社外榨坊加工其分配社员自食部分,或者将油料分配社员自行委托榨坊加工自食,不分油品种类及留食数量,一律免征货物税。其他林、渔、牧、猎、樵业社均比照办理。
The newspaper reported to the Ministry of Finance approved, farmers self-produced vegetable oil self-contained part of the temporary exemption from tax on goods. In accordance with the above reply, we shall make the following provisions regarding the tax collection and administration of edible vegetable oil according to the specific conditions in our province: 1. Edible vegetable oil (excluding industrial fuel oil) produced by the Agricultural Society (including members and single-family farmers and the same below) , No matter allocating the processing of the press house, entrusting the outside press house to process the distribution of members’ self-serving parts, or allocating the oil distribution members to the presshouse for processing their own food independently, without regard to the type of oil and the number of leftovers, the goods tax will be exempted. Other forest, fishing, animal husbandry, hunting, firewood are handled by comparison.