论文部分内容阅读
1933年6月,广东省财政厅在广东省营业税征收章程外,又推出《广东省煤油贩卖业营业税征收章程》,并成立广东省煤油贩卖业营业税总处。《章程》规定,零售商从批发站购入一箱煤油(每箱两罐,每罐5美加仑),征收营业税国币3元,税款以国币加三伸合毫银缴纳。在此之前,1925年广东已设局专卖煤油、汽油。到了1926年6月,中央政府开征煤油、汽油特税,税额为每10美加仑(每箱)征收毫银2元,并每箱加征手续费2分作为津贴税务人员及税票费用开支。1928年底,国民政府颁布七级税率新税
In June 1933, the Department of Finance of Guangdong Province introduced the Charter of Business Tax Collection of Guangdong’s Kerosene Trafficking Industry, in addition to the charter of business tax collection in Guangdong Province, and set up the Sales Tax General Office of Guangdong Province’s kerosene trafficking industry. The statute stipulates that retailers buy a box of kerosene from the wholesale station (two cans per case, five US gallons per can), levying a sales tax of $ 3, and the tax is paid in the currency plus three cents. Prior to this, in 1925 Guangdong has set up a bureau of kerosene and petrol. By June 1926, the Central Government imposed a special tax on kerosene and gasoline with a tax of $ 2 for every 10 US gallons (per carton) and a handling fee of 2 points per box as a subsidy for tax officials and tax expenses. By the end of 1928, the national government promulgated a new tax rate of seven levels