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一九八○年十月九日现行对合作商店和个体经济征收所得税办法,是一九六三年国务院批准试行的。合作商店实行九级超额累进税率,个体经济实行十四级全额累进税率,并都规定全年所得额超过一定限度的要加成征税。从一九七九年开始,财政部取消了对合作商店的加成征税规定,并明确对有困难的,还可以在不低于手工业合作社负担的原则下,由省、市、
The current practice of collecting income tax on cooperative stores and individual businesses on October 9, 1980 was approved by the State Council in 1963 for trial implementation. Cooperative stores to implement nine progressive tax rate, the individual economy to implement a full progressive tax rate of fourteen, and the provisions of the annual income exceeds a certain limit to be taxed. Since 1979, the Ministry of Finance has abolished the requirement for the taxation of cooperative stores and added that for those who are in difficulty, the Ministry of Finance may, with the principle of not less than the burden of handicraft industry cooperatives,