论文部分内容阅读
为贯彻落实省党代表会提出的我省交通建设要有一个大的突破的决定,筹集建设资金,加快公路建设,以适应我省经济发展的需要,省政府决定,在全省范围内开征交通建设费附加。现将有关事项通知如下: 一、凡在我省境内缴纳流转环节税(即产品、税增值税,营业税)的单位和个人,都应当按照本文规定缴纳交通建设费附加。二、交通建设费附加,以各单位和个人实际缴纳产品税、增值税、营业税的税额为计征依据,交通建设费附加率为4%,分别与产品税、增值税、营业税同时缴纳。三、交通建设费附加由税务机关负责征收,其征管办法按照产品税、增值税、营业税的
In order to implement the decision made by the Provincial Party Congress to make a major breakthrough in transportation construction in our province, raise funds for construction and speed up the construction of the highway to meet the needs of economic development in our province, the provincial government decided to impose traffic restrictions across the province Construction costs attached. Now notify the relevant matters are as follows: First, where in the province to pay turnover tax (ie, products, value-added tax, business tax) units and individuals should be paid in accordance with the provisions of this article traffic construction surcharges. Second, traffic construction fee additional to the tax paid by the various units and individuals to pay the actual product tax, value added tax, sales tax levied basis, traffic construction costs additional rate of 4%, respectively, with product tax, value added tax, business tax paid at the same time. Third, traffic construction fee surcharge by the tax authorities responsible for the collection, the collection and management measures in accordance with the product tax, value added tax, sales tax