论文部分内容阅读
根据国务院(66)国财办字243号文件批转“财政部关于对农村人民公社、生产队所办企业试行按比例税率征收工商所得税的报告”精神,为了更好地贯彻执行毛主席关于“各省、自治区、直辖市要在自力更生的基础上做出一个五年、七年、十年农业机械化计划,争取从今年起,用十五年的时间,基本上实现农业机械化,这是一个极为重要的战略任务”的伟大指示,进一步减轻农村社队企业的所得税负担,并且简化征税手续,以便促进农村发展社队企业,扩大资金积累,逐步实现农业机械化。现遵照中央指示办法,结合我省具体情
In accordance with the document No. 243 of the State Council (2006) approved by the State Council: “The Ministry of Finance issued the report titled” Provisional Industrial and Commercial Income Taxes Levied on Enterprises Run by Rural People’s Communes and Production Teams by the Ministry of Finance, “in order to better implement Chairman Mao’s On the basis of self-reliance, all provinces, autonomous regions and municipalities directly under the Central Government should make a five-year, seven-year and ten-year plan of agricultural mechanization and strive to basically realize agricultural mechanization from this year onwards. This is a Extremely important strategic tasks, ”further easing the income tax burden of rural commune-marketers and simplifying tax collection procedures so as to promote the development of rural-commune-marketed enterprises in rural areas, increase capital accumulation and gradually realize agricultural mechanization. Now follow the instructions of the Central Government, with the specific situation in our province