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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局:为了扶持农村信用社的发展,经国务院批准,现对农村信用社有关税收政策通知如下:一、从2001年1月1日至2002年12月31日,对农村信用社继续按照6%的税率征收营业税。其中按照5%税率计征的部分由地方税务局征收,按照另外1%税率计征的部分由国家税务局征收。随同营业税附征的城
In order to support the development of rural credit cooperatives, with the approval of the State Council, the relevant tax policies of rural credit cooperatives are hereby notified as follows: I. From 2001 to 2001, the Ministry of Finance, the State Administration of Taxation and the Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, From January 1 to December 31, 2002, the RCCs continued to charge sales tax at the rate of 6%. Among them, the tax levied according to the tax rate of 5% is levied by the local tax bureau, and the tax levied according to the other 1% tax rate is levied by the State Revenue Administration. With the business tax attached to the city