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一、为使工商业税依限征收缴库扫除瞒税拖税抗税现象特依照工商业税暂行条例有关规定制定本办法。二、工商业税:包括营业税所得税(不论查账征收,民主评议或定期定额征收均依照工商业税暂行条例规定参照各地原有规定按月按季按半年按一年或随时申报征收等规定,均须限期征缴。三、凡规定之申报,评定征收,交税时间,经由税务机关与工商联
First, in order to limit the collection of industrial and commercial tax according to taxpaying tax deduction tax relief phenomenon in accordance with the provisions of the Provisional Regulations on Industrial and Commercial Tax formulated this approach. Business tax: including business tax income tax (regardless of audit, democratical appraisal or regular quota are in accordance with the provisions of the Provisional Regulations on Commercial and Commercial Tax with reference to the original provisions of all regions on a quarterly basis of six months a year or according to the provisions of the declaration of levies and other shall be deadline Third, where the provisions of the declaration, assess the collection, pay tax time, through the tax authorities and the Federation