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(問)七月三日報載財經委會通知各地印花税其余額不滿一萬五千元者,一律免貼,不知現在昆市巳否實行?(姜迺光) (答)政務院公佈的調整稅收提前實施部分的规定,雲南省人民政府稅務局巳奉西南财政部電令並於七月九日在雲南日報公佈自即日起執行,並同時公佈西南財政部補充指示,關於新舊稅目,税率調整改變過程中的問題之具體規定。所問關於印花稅的余額比例自九日起即應照新的規定‘其金額不滿一萬五千元者,一律免貼(娛樂票券不在此限)。’但如‘同一買賣行爲已開發票者,其隨立之貨款收據,及貨物收據,除須註明原發票日期、號碼、貨量、價格外,並應留有發票存根,否則,不能適用新规定。’ (問)根據前項財經委會决定,前月昆市所征收之存貨登記補稅,是否可以按照上項公佈稅率減低辦理?(姜迺光) (答)關於存貨登記補稅,是否可以按照新税率辦理事,因存貨登記補征稅款,屬已征欠稅部分,根據西南財政部指示‘已征者不退,未征者
(Q) July 3 According to the announcement made by the Financial and Economic Commission on July 3, the CIRC notified all stamp duty companies with a balance of less than 15,000 yuan that they are exempt from the stamp duty. I do not know whether the implementation of the " Implementation of the provisions of the Ministry of Finance, Yunnan Provincial People’s Government tax authorities have been ordered by the Southwest Ministry of Finance and in the Yunnan Daily Daily announced on July 9 from the date of implementation, and also announced the Southwest Ministry of Finance supplementary instructions on the new tax items, the tax rate adjustment Specific rules to change the problems in the process. The proportion of the stamp duty in question shall, as from the 9th, be exempt from the provisions of the new regulation, which amounts to less than $ 15,000 (except for entertainment tickets). However, if the invoice has already been issued by the same buyer and seller, the invoice and the receipt of the goods with the same invoice shall be stamped with the invoice stub, unless the original invoice date, number, quantity and price are specified. Otherwise, the new invoice can not be applied Provisions. (Q) According to the aforesaid decision by the Finance Committee, whether the tax on registered inventories collected in the previous month in Kunming Municipality can be reduced in accordance with the tax rate announced in the preceding paragraph (Amendment) (Amendment) Tax rates do things, due to inventory registration tax, is already owed tax part, according to the instructions of the Southwest Ministry of Finance ’