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工商统一税试行以后,我们对于国营农场的纳税问题,没有作过新的规定,一年多以来,都是由各地按照工商统一税规定的原则和适用税率参照工商统一税试行以前的有关纳税规定,自行掌握。因此,地区之间产生了一些不够一致的现象。为了解决这一问题,经我两部共同研究,在现在纳税的基础上,考虑到国营农场的生产发展情况,对于国营农场交纳工商统一税的有关问题,规定如下:一、农产品1、农场对外销售及农场之间相互拨售自产的农产品,属于工商统一税条例(草案)税目税率表列举征税的,除了种籽粮不纳税以外,其余凡是商业部门采购的,由采购单位按照规定的产品税率纳税;农场直接向市场销售或相互拨售的,由农场纳税。销
Since the trial implementation of the consolidated industrial and commercial tax, we have not made any new provisions on the taxation of state-owned farms. Over the past year, we have reviewed the previous relevant tax provisions in line with the principle and the applicable tax rate stipulated by the unified commercial and industrial tax , To master. As a result, there have been some inconsistencies between regions. In order to solve this problem, on the basis of the two studies jointly conducted by both of them, on the basis of the present tax payment, taking into consideration the production and development of state-owned farms, the following issues are stipulated in respect of the issues concerning the uniform tax of state-run industrial and commercial buildings: 1. Agricultural products 1. The farms’ The sales of agricultural products that are sold to each other between the farms and the farms shall be listed as tax items in accordance with the Tariffs and Tariffs of the Industrial and Commercial Uniform Tax Regulations (Draft). In addition to the fact that the seed grain is not tax-paid, all other commercial departments purchase the agricultural products, Taxes on product tax; Farms that sell directly to the market or sell them to each other are subject to tax on the farm. pin