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为了贯彻国务院(82)122号文件精神,我部(82)财税字第201号文,对计划外生产的烟叶税金上缴中央财政的问题已作了具体规定。现就各地反映的一些问题,作如下补充通知:一、如何计算超计划生产烟叶的税金。烟叶是在收购环节交纳工商税。因此,计算超计划生产烟叶的税金,本来应以国家下达的年度烤烟收购计划为依据。但考虑到1982年我部下达的通知比较晚,以及其他一些原因,各地执行起来有一定困难。经重新研究,并经财政会议确定,1982年计算超计划收购烤烟的税金,
In order to implement the spirit of document No. 122 of the State Council (82), the Ministry of Finance and Taxation No.201 of the Ministry of Finance (82) has made specific provisions on the surrender of unplanned tobacco taxes to the central government. Now on some of the issues reflected in various places, the following supplementary notice: First, how to calculate the super-plan production of tobacco taxes. Tobacco is paid during the acquisition of industrial and commercial tax. Therefore, the calculation of taxes on super-planted tobacco should have been based on the annual plan for purchasing flue-cured tobacco issued by the state. However, given the relatively late notice issued by the Ministry in 1982 and for some other reasons, it is difficult to implement it in various places. After a re-study, and determined by the financial conference, calculated in 1982 to plan the acquisition of flue-cured tobacco taxes,