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关于对商品批发业务收入征收工商税的问题,现据全国工商税业务会议讨论的意见,补充规定如下: 一、关于推迟至一九八五年开始征税的国营商业的范围《国务院批转财政部关于对商品批发业务收入征收工商税的报告的通知》中规定:“国营商业批发企业(包括国营物资部门、外贸、供销社)征收工商税,可推迟到一九八五年一月一日起实行”。财政部(83)财税字第345号文件已对国营物资部门、供销社推迟执行的范围作了解释。现再对国营商业批发企业的范围明确如下:
With regard to the question of the collection of industrial and commercial taxes on the revenue of the wholesale commodities business, the following is added according to the opinions discussed at the National Business Tax Conference: 1. Scope of State-owned Commercial Banks Deferring the Taxation from Starting in 1985 “ Ministry of Commerce, on the Report on the Collection of Industrial and Commercial Taxes on the Income from Wholesale Goods stipulates: ”The collection of industrial and commercial taxes on state-owned commercial wholesale enterprises (including state-owned materials departments, foreign trade and supply and marketing cooperatives) may be postponed until January 1, 1985 From the date of implementation of ". Ministry of Finance (83) Cai Shui Zi No. 345 has explained the scope of postponement of implementation of state-owned materials department and supply and marketing cooperatives. Now on the scope of state-owned commercial wholesale enterprises clear as follows: