关于城乡合作商店(包括农村大队经营的饭铺、饮食店等),个体手工业及小商小贩(包括代销店、经销店)征收所得税办法,根据今年五月全国税务会议精神,决定对城乡合作商店暂按累进税率办法按月或按季征收,年终办理清结,对个别利润较大的采取加征一成到五成在省规定的幅度内由各专、州、市税务局掌握(加成办法另见附件)。个体手工业,小商小贩亦暂按累进税率采取定额定率办法征收,即分别按营业收入额征收0.25%——3%;按营业收 Regarding the collection of income tax on self-employed handicraftsmen and small business hawkers (including dealers and distributors) in urban and rural cooperative stores (including those operated by rural brigades), and according to the spirit of the National Tax Conference in May this year, a decision was made on the temporary cooperation between urban and rural cooperative stores According to the progressive tax rate method monthly or quarterly levy, year-end liquidation, the individual profits larger to take levy 10% to 50% within the provisions of the province by the various prefectures and cities Revenue Authority (addition method See also annex). Individual handicraftsmen and small-scale hawkers have also been levied at a fixed rate according to the progressive tax rate, which is respectively 0.25% - 3% of the operating revenue. According to the business receipts