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接中华人民共和国财政部、农垦部财税字第9号垦计齐字第8号通知,关于国营农场交纳工商弘一税,共同作出了统一规定,现将原文转发,并根据我省具体情况,对工商统一税及有关地方税作如下补充规定:1.农场所设工厂产制的工业品和采伐的原木,用于本场基本建设的,原则上应当纳税。为了照顾新建农场初期的困难,凡在1960年新垦农场基本建设所用的自产工业品和采伐的原木,三年内给予免税照顾,1960年以前垦建未满三年的农场,就剩余的时间给予免税照顾。2.农场自有车、船,应按规定交纳车船使用牌照税,是项车、船为本场运输物资免予纳税,如搭客(包括本场职工承其家属)售票或收费以及对外承运货物所得运费收入均应按
Then the People’s Republic of China Ministry of Finance, Ministry of Land Reclamation Treasury tax No. 9 Reclamation Qi Zi No. 8 Notice on the state-owned farms to pay business Hong tax, and jointly made a unified provision, the original text is forwarded, and according to the specific circumstances of our province, right The consolidated commercial and commercial tax as well as relevant local taxes shall be supplemented as follows: 1. Industrial products and harvested logs produced at the factory-owned factories shall be taxable in principle for their basic construction. In order to cater for the initial difficulties of new farms, all the newly-started industrial products and harvested logs used for capital construction in 1960 were tax-exempt for three years and farms built less than three years before 1960 were left open for remaining time Give duty-free care. 2. Farm owned cars, ships should be required to pay the license plate tax vehicle traffic is a car, the ship for the transport of goods to be exempt from tax, such as passengers (including the field employees bear their families) ticket or charge and external carrier of goods The resulting freight revenue should be