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秋季工商业税徵收時期將届,我們应充分認識這次徵收的基本情况。首先是在全面調整公私关系,调整稅收之后,全省工商业由第二季的不景氣现象逐漸走向繁榮的好转情况;其次在第二季徵收中,不少縣试行了營業額所得额分别評議分别计算的評議辦法,初步得到了一些经验。這是這次徵收工作基本的有利条件。但各级稅收幹部亦必須認识,此次徵收是由以往粗枝大葉完全根据任務評議分数攤派徵收方法,改变为採用深入細緻的按财计徵,及營业所得分别评議、分别计算徵收的民主评议与定期定额的三种徵收方法。且都必须是依照税率徵收。这个徵收
Autumn industrial and commercial tax collection period will be the session, we should fully understand the basic conditions of this collection. The first is that after the adjustment of public-private relations and the adjustment of tax revenue, the performance of the province’s commerce and industry from the sluggish economy in the second quarter to the improvement of prosperity gradually came into being. Secondly, in the second quarter of the expropriation, many of the counties tested the turnover separately Computed evaluation methods, initially got some experience. This is the basic favorable conditions for the collection work. However, tax cadres at all levels must also recognize that this collection is based on the fact that the previous appropriation was apportioned on the basis of the task evaluation scores and that the collection of democratization was calculated using separate and detailed appraisals of the fiscal revenue and business income respectively Evaluation and regular fixed three methods of collection. And all must be levied according to tax rates. This collection