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臨時商業稅業已改變征收方法,嚴禁預征(?)征後,省稅務局根據法令及便商利民原則,並接受了行棧的反映,對稅源控制與征收的技術工作易於進行,明白訂出了征收注意事項,通知所屬各局結合實際情况研究執行,注意事項是: 對外的展開工作: (一)爲控制稅源杜絕逃漏,應於交通要道設立登記站,如以昆市爲例:應在東站、碧雞關,川滇站、南站(即七所)、小西關、大東關,等處設立。如以裁併,應由相關(?)尅日放立,以辦理人市貨物登記,其辦理登記手續,注意事項如下: (一)肩挑小販担運農產品入市售賣者不登記(如粮食、菜蔬、柴炭、家禽、雞蛋等)。 (二)係本市經商由他地運回之進貨而持有證明文件者,在登記後通知相關所
Temporary commercial tax has changed the method of collection, is strictly prohibited pre-levy (?) After the levy, the provincial tax bureau in accordance with the law and the principle of profit and the merchants, and accept the reflection of the stack, the tax control and collection of technical work easy to understand Set out the collection of matters needing attention, to inform the various subordinate offices to study the implementation of the actual situation, the matters needing attention are: start work on the outside: (A) in order to control the tax source to eliminate the escape, the registration of traffic arteries should be set up, Example: It should be set up at East Railway Station, Biji Pass, Sichuan-Yunnan Railway Station, South Railway Station (ie, seven stations), Xiaoxiguan and Dadongguan. For example, the relevant organ shall be established by the relevant party in order to handle the registration of the goods in the cities and cities and handle the registration procedures with the following precautions: (1) Undertake registration (such as foodstuffs, Vegetables, charcoal, poultry, eggs, etc.). (2) Whoever holds the supporting documents if the city is engaged in the business of buying goods returned by him, and notifies the relevant office after registration