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第一章通则第一条本细则依据工商业税暂行条例(以下简称条例)第二十八条的规定制定之。第二条凡在本国境内的工商营利事业,无论本国人经营或外国人经营,一律依照条例及本细则的规定,交纳工商业税。第三条合作事业纳税手续,除适用合作社交纳工商业税暂行办法外,均依本细则的规定办理。第四条临时商业及摊贩业的纳税手续,各依其单行稽征办法办
Chapter I General Provisions Article 1 These Detailed Rules are formulated in accordance with the provisions of Article 28 of the Provisional Regulations on Industrial and Commercial Tax (hereinafter referred to as the Regulations). Article 2 All industrial and commercial profit-making undertakings in their own country shall pay industrial and commercial taxes in accordance with the provisions of these Regulations and these Detailed Rules, regardless of the operation of their own people or the operation of foreigners. Article 3 The tax payment procedures for cooperative undertakings shall be handled in accordance with the provisions of these Detailed Rules except for the interim measures applicable to the industrial and commercial tax paid by cooperatives. Article 4 The tax payment procedures for the temporary commercial and trading industries shall be handled in accordance with the methods for the collection of their individual trades