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一、根據本院本年一月三十日公佈之工商業稅施行條例第八條之規定,公營企業應納之工商業稅,除屬於所得額計算部份由中央人民政府財政部另訂提取利潤辨法外,其屬於營業額計算部份者,應由納稅單位向所在地稅務機關照章納稅。二、全國公營企業和事業機关,不分中央經營或地方經營,其納稅手續,除工商業稅暫行條例及其施行細則已有規定者外,悉依本辨法辦理。三、各機關各部隊各團體所經營之生產事業,均按照一般工商業徵收,不適用本辦法。
I. According to Article 8 of the Ordinance on the Implementation of the Industrial and Commercial Tax Law promulgated by the hospital on January 30 this year, the industrial and commercial tax payable by public enterprises shall be determined separately from the profit apportioned by the Ministry of Finance of the Central People’s Government, Act, which belongs to the calculation of the turnover of those who should be the tax authorities to the tax authorities where the tax. Second, all public enterprises and institutions in the country, regardless of the central government or the local government, shall pay their tax payment formalities in accordance with the provisions of this Provisions except as provided in the Provisional Regulations on Commercial and Commercial Tax and the Detailed Rules for its Implementation. Third, all agencies and units of the various groups run by the production of business, are in accordance with the general business collection, do not apply these measures.