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关于手工业生产合作社(组)的所得税,从今年第四季度起,一律暂改按城市人民公社企业交纳所得税的比例税率征收。即每月所得额在300元(包括300元)以下者,税率25%;每月所得额在300元以上者,税率30%;从十月分起按月交纳,按季结算。十月财字第0206号1961年10月17日关于手工业生产合作社(组)的所得税,从今年第四季度起,一律暂改按城市人民公社企业交纳所得税的比例税率征收。即每月所得额在300元(包括300元)以下者,税率25%;每月所得额在300元以上者,税率30%;从十月分起按月交纳,按季结算。十月分以前的所得税,仍按固定税率交纳,并结算清楚。希即遵照办理。
With regard to the income tax on handicraft production cooperatives (or groups), from the fourth quarter of this year, the income tax will be levied on a temporary basis at the proportion of the income tax payable by urban commune enterprises. That is, the monthly income of 300 yuan (including 300 yuan) less than 25% of the tax rate; monthly income of more than 300 yuan, the tax rate of 30%; from October to pay monthly, quarterly settlement. OCT No. 0206 On October 17, 1961, the income tax on handicraft production cooperatives (groups) was levied on a temporary basis according to the proportion tax rate of urban people’s communes enterprises on income tax since the fourth quarter of this year. That is, the monthly income of 300 yuan (including 300 yuan) less than 25% of the tax rate; monthly income of more than 300 yuan, the tax rate of 30%; from October to pay monthly, quarterly settlement. The income tax before October is still to be paid at a fixed tax rate with a clear settlement. That is to follow suit.