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查中财委通知七一起实施调整工商税提前实行的几种税法除七月三日已电令遵照外,特将在执行上应注意的几个具体问题,分别指示如下:(甲)直接税部份:一、临时商业税:分次出售满二十万元者,合并计征(系指同一人在同一地点一次来货,分次销货额,应合并计征而言)。但持有所在地税局证明者,可按座商营业税税率向销地缴纳营业税,如属两地毗连之市场,商人巡回赶集,且有历史习惯者(但应在其营业执照上注明活动范围),可仍在原地纳税。
SEARCH COMMITTEE OF THE FIRST SEEKING COMMITTEE TO IMPLEMENT COMMITMENT TO ADJUST INDUSTRIAL AND COMMERCIAL TAXES Several tax laws that have been implemented in advance on July 3 have given specific promulgation to several specific issues that should be paid attention to as follows: (A) The direct tax component : One, the temporary commercial tax: sub-two hundred thousand dollars were sold, merger refers to the same person (the same place once in the same place, the amount of sales, the merger in terms of terms). However, holders of the local taxation bureau may apply for sales tax on the sales tax at the sales tax rate of the seat business. In the case of markets adjacent to the two places, traders rush to market and have historical habits (but their business license should indicate the scope of activities ), Can still pay taxes in place.