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一、为了保证供应沟通内外关系促进生产发展,根据中原人民政府关于公营企业照章纳税之规定,特订定本办法。二、本办法所称公营企业暂以江西省贸易公司、江西钨锡矿业公司、萍乡煤矿公司、及其它经江西省人民政府指定者为限。三、公营企业产制运销或收购供应课税货品均应照章纳税,(持有该企业之证件者免征行商税,并免受行住商登记解销办法之限制。)但为简化稽征,便利货运起见,除以现余或以该企业保证支付之即期票据缴付外,并得采用转胀方式办理纳税之手续。四、凡采用转胀方式纳税者,应由各该企业总机构,备具一定之期付支票(附格式)于每须报运货品时,由报运单位填送当地税务机关诋作现
First, in order to ensure the supply and communication of internal and external relations to promote the development of production, the Central Plains People’s Government stipulates that this approach should be formulated in accordance with the provisions of the Central People’s Government on public enterprises paying taxes in accordance with regulations. 2. The term “public-owned enterprises” as mentioned in the present Measures shall be limited to Jiangxi Provincial Trade Corporation, Jiangxi Tungsten and Tin Mining Company, Pingxiang Coal Mining Company and others as otherwise specified by Jiangxi Provincial People’s Government. Third, public enterprises producing tax or purchasing dutiable commodities shall pay taxes in accordance with the regulations, (holders of the company’s documents exempt from business tax, and exempt from the practice of business residence registration and cancellation.) But to simplify the audit, For the convenience of freight forwarding, except for the payment of current balances or spot bonds guaranteed by the enterprise, the procedures for tax payment may be handled by the method of inflation. 4. All taxpayers applying for the mode of inflation should be provided with a fixed amount of check (with format) at each head office of the enterprise for filing of the goods at the time of filing. The local tax authorities filing the documents shall submit the documents to the local tax authorities for slander