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查我省财政会议曾决议对行商征收行商税,经呈报华东财委核示。兹接华东区税务管理局一九五○年元月二十五日东税秘字第五○号答复内开:「行商营业税暂按上海办法征收,其要点为:(一)应于营业行为发生时就地征收。(二)税率按营业总额(照营业稅税率)加征百分之一。(三)经委托行纪介绍成交或卖于座商者由行纪或座商扣缴。(四)既非经行纪介绍又非卖于座商者,得于货物出售后自行向征收机关报缴。」等由,准此。查中央工商业税暂行条例业于二月一日颁布,其中第二、三两条规定:「凡具有临时营业性质之行商以及固定工商业不按听报行业,而从事本业以外之经营者。一律按其营业额征收临时商业税。
Check the provincial finance meeting had decided to impose commercial and commercial tax on traders, after reporting to the East China Finance Commission. It is hereby notified by the East China Revenue Administration in the reply No.50 of the Reply Letter of the Internal Revenue of the People’s Republic of China on January 25, 1950: “Business tax on merchants and merchants is temporarily levied according to the Shanghai Measures. Its main points are: (1) (2) The tax rate shall be levied at 1% of the total sales revenue (at the business tax rate). (3) Withholding by the commissioner or consortium of commissioned trades on the basis of the commissioned trades. (4) It is neither an introduction by an agent nor a sellers seller, and may, after the sale of the goods, report to the collection authority by itself. ” The Provisional Regulations on Central Business Tax was promulgated on February 1, of which the second and the third of the Provisions stipulate: "All non-newspaper-based businesses and non-newspaper businesses that have a temporary business nature and all businesses Provisional commercial tax levied on its turnover.