论文部分内容阅读
现将中华人民共和国国务院关于同意教育部、财政部“关于全日制学校生产劳动财务管理的几项规定”的通知转发给你们,希遵照执行。对学校从事勤工俭学的有关纳税问题,根据上述通知精神和财政部(60)财税字第49号通知规定,结合我省具体情况,特作如下通知:一、文教部门所属的企业,如新华书店、剧场、电影制片厂、出版社、印刷厂、仪器厂等等,都不属于勤工俭学的生产范围,应当按照一般企业规定交纳工商各税。二、各类学校(包括技工学校、农业中学、共产主义劳动大学、工业劳动大学)为
We hereby forward to you the letter of the State Council of the People’s Republic of China on Consenting the Ministry of Education and the Ministry of Finance on “Several Provisions Concerning the Labor Financial Management of Production in Full-time Schools”. In accordance with the Notice of the Ministry of Finance and Ministry of Finance (60) Cai Shui Zi No. 49 and the specific circumstances in our province, the following special notice shall be made regarding the tax payment concerning the work-study-to-study activities of schools: (1) The enterprises affiliated to the cultural and educational departments, such as Xinhua Bookstore, Theater, movie studio, publishing house, printing plant, instrument factory, etc., do not belong to the production of work-study program, should be in accordance with the provisions of the general business tax to pay business. Second, all kinds of schools (including technical schools, agricultural secondary schools, communist labor university, industrial labor university) for