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【问】修船厂的修理修配收入应当按照什么税率征税? 【答】1973年12月25日财政部(73)财税字第53号通知附发的《工商税若干问题的规定》第一部分第十四条第五点的规定,“工交企业修理修配的业务收入,应当按照《工商税税率表》”其他工业,中从事工业加工5%的税率征税。“ 修船厂属于工业企业,对其所收取的修理修配收入,应当按照5%的税率征税。【问】罐头厂收购水产品是否征收收购环节工商税? 【答】1981年3月13日财政部(81)财税字第87号文件第十三条规
Q: What should be the tax rate for the repair and distribution income of a shipyard? [A] Part I of the ”Regulations on Certain Issues concerning Industrial and Commercial Tax“ issued by the Ministry of Finance (73) on December 25, 1973 Article 14 of the Fourteenth Paragraph stipulates that ”the business income of a joint-venture enterprise repairing and repairing business shall be taxed at a rate of 5% of the industrial processing duty in accordance with the Industrial and Commercial Tax Rate Table.“ ”Shipyard belongs to industrial enterprises, the tax paid for the repair and distribution, shall be taxed at the rate of 5%." [Q] whether the acquisition of aquatic products canned plant acquisition of industrial and commercial tax? [Answer] March 13, 1981 Ministry of Finance (81) Cai Shui Zi No. 87 Document Article Thirteenth