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各省、自治区、直辖市税务局,各计划单列市税务局: 国税发〔1994〕066号《国家税务总局关于铁路部门所属企业交纳所得税问题的通知》下发后,铁道部反映如多种经营就地纳税,一时难以集中资金,加快铁路建设和大力发展多种经营。根据国务院领导决定,为帮助解决铁路建设资金不足,安置铁路运输企业富余人员,实行分流,扶持铁路多种经营,经与有关部门研究后决定,对铁路部门多种经营采取以下处理办法:
The Inland Revenue Department of each province, autonomous region or municipality directly under the Central Government and the tax bureaus of various cities separately listed in the state plan: Following the issuance of the Circular of the State Administration of Taxation on Issues Concerning the Payment of Income Taxes by Enterprises affiliated to the Railway Sector issued by the State Administration of Taxation (1994) No. 066, the Ministry of Railways It is difficult to concentrate the funds temporarily, speed up railway construction and vigorously develop diversified operations. According to the decision of the leadership of the State Council, in order to help solve the shortage of funds for railway construction, resettle surplus personnel of railway transport enterprises, implement diversion and support diversified operation of railways, study after discussion with related departments, adopt the following measures for diversification of railway departments: