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现将《国务院关于调整农林特产税税率的通知》(国发[1993]14号)转发给你们,并结合我省实际情况,提出以下要求,请一并贯彻执行。一、鉴于中央对我省农林特产税有关品目临时下放的减免权限已经到期,从一九九三年起,对我省水产养殖收入和除国有森工企业外的其它单位林木产品收入要按国务院现行政策规定,恢复全额征税。对大宗农林特产收入一律实行调整后的全国统一税率:即水产养殖收入为8%;水果
We hereby forward to you the “Notice of the State Council on Adjusting the Rate of Specialties, Special Rates for Agriculture and Forestry” (Guo Fa [1993] No. 14), and put forward the following requirements in light of the actual conditions in our province and implement them together. First, in view of the fact that the central government has expired to temporarily exempt from taxes the special taxes on agriculture and forestry in the province, the income from aquaculture in our province and that of other forest products other than state-owned forestry and industrial enterprises have to be reduced by The current policy of the State Council regains full taxation. National income tax on bulk agricultural and forestry products shall be subject to a unified national tax rate: that is, aquaculture income will be 8%; fruits