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财政部检发《关于加强集市贸易市场税收征收管理的规定》的通知1983年1月25日(83)财税字第13号各省、市、自治区人民政府:党的十一届三中全会以来,随着国家经济政策的贯彻落实,城乡集市贸易市场(以下简称集贸市场)发展很快。市场繁荣,交易兴旺。据工商行政管理局提供的材料,到1981年底,全国共有集贸市场43,000多个,其中设在城市的有3,298个,设在农村的有39,715个。全国城乡集贸市场成交总额达287亿元,相当于社会商品零售额的10%。据1982年70个城市1—9月份统计,贸易成交额比去年同期增长20%。集贸市场的规模,县城城关逢集一般都有一至二万人,一些地方高达六至八万人之多。经营人员大量的是销售农产品的农民、城乡无证商贩,还有相当数量的长途贩运的行商。经营品种有农副产品、工业品、生产资料等。在经营方式上有零售有批发。总之,集贸市场规模和成交额都在扩大。为了贯彻落实中共中央关于《当前农村经济政策的若干问题》的通知,促进农村集市贸易的发展,扩大商品流通,活跃农村经济,在税收上配合有关部门加强对集贸市场的管理,我们制定了《关于加强集市贸易市场税收征收管理的规定》,现发给你们,请贯彻执行。附件:如文
Notice of the Ministry of Finance on Issuance of the Provisions on Strengthening the Management of Tax Collection and Administration on Market Trade Markets January 25, 1983 (83) Cai Shui Zi No. 13 People’s Governments of Provinces, Municipalities and Autonomous Regions: Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China With the implementation of the national economic policy, the urban and rural market trade market (hereinafter referred to as bazaars) has developed rapidly. The market is booming and trading is booming. According to the information provided by the Administration for Industry and Commerce, by the end of 1981, there were over 43,000 bazaars in the country, including 3,298 in cities and 39,715 in rural areas. The total volume of transactions in the urban and rural markets reached 28.7 billion yuan, equivalent to 10% of the retail sales of social goods. According to statistics from January to September in 70 cities in 1982, the trade turnover increased by 20% over the same period of last year. The size of the bazaars, the county town every set generally have one to twenty thousand people, some as many as sixty to eighty thousand people. A large number of management personnel are farmers who sell agricultural products, undocumented traders in urban and rural areas, and a considerable number of traders who carry long-distance traffic. Operating varieties of agricultural and sideline products, industrial products, materials and other production. There are retail sales in the wholesale business. In short, the scale of bazaars and the turnover are both expanding. In order to implement the CPC Central Committee’s circular on “Several Issues Concerning Current Rural Economic Policies,” promote the development of trade in rural bazaars, expand the circulation of commodities, activate the rural economy and cooperate with the relevant departments in taxation to strengthen the management of bazaars, we formulated The “Provisions on Strengthening the Management of Tax Collection and Collection in Market Markets” are hereby forwarded to you and should be implemented. Annex: such as text