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关于改进商品流通税、货物税、营业税的纳税期限问題,经1957年2月全国省、自治区、直辖市税务局长会议讨论后,认为对于实行托收承付结算的企业,可以改为收到货款后纳税;对于未实行托收承付结算的企业,也应根据企业财务水平相应地把原来出厂纳税的办法改为货物出厂后定期纳税的办法。本部同意这个意见。为了便于各地贯彻
With regard to the improvement of tax holidays in commodity circulation taxes, excise duties and business taxes, after the discussion by the tax bureau chiefs of provinces, autonomous regions and municipalities in February 1957 in the People’s Republic of China, it was considered that the enterprises accepting the collection and payment of collections may be replaced by the receipt of payment For those enterprises that have not implemented collection and payment of accounts receivables, they should also change the original tax payment method to regular tax payment after delivery from the factory according to the enterprise’s financial level. This department agrees with this opinion. In order to facilitate the implementation of all