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《国务院关于调整农林特产税税率的通知》(国发[1993]14号)已印发你们,现结合我省实际情况,提出如下贯彻意见。一、大宗农林特产品收入一律按国务院统一调整的税率执行,其余品目仍按《四川省农林特产农业税征收实施办法》的有关规定执行。对全省二十五户重点森工企业,继续按一九八八年实际入库数额交纳农林特产税,当年已核定免征或缓征农林特产税的,仍执行当
The State Council’s Notice on Adjusting the Rate of Specialties, Special Rates for Agriculture and Forestry (Guo Fa [1993] No. 14) has issued you and now proposes the following opinions in light of the actual conditions in our province. First, all major agricultural and forestry products shall be subject to the uniform adjustment of the tax rate of the State Council, the rest of the items are still subject to the “Special Measures for the Implementation of Agricultural and Agricultural Special Measures in Sichuan Province,” the relevant provisions of the implementation. Of the 25 key forestry enterprises in the province, they continued to pay the special taxes for agriculture and forestry according to the actual amount of warehousing in 1988, and the special taxes for agriculture and forestry have been approved for exemption or relief in that year and are still being implemented