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一、根据本院本年一月三十日公布之工商业税暂行条例第八条之规定,公营企业应纳之式商业税,除属于所得额计算部份由中央人民政府财政部另订提取利润办法外,其属于营业额计算部份者,应由纳税单位向所在地税务机关照章纳税。二、全国公营企业和事业机关,不分中央经营或地方经营,其纳税手续,除工商业税暂行条例及其施行细则已有规定者外,悉依本办法办理。
I. According to the provisions of Article 8 of the Provisional Regulations on Commercial Taxes promulgated by the Court on January 30 this year, the commercial tax payable by public enterprises shall be separately calculated by the Ministry of Finance of the Central People’s Government in addition to the profit Measures, which belong to the calculation of turnover, tax authorities should be the tax authorities to pay the tax. II. For public enterprises and institutions in the country, regardless of the operation of the central government or the local government, their tax payment procedures shall be handled in accordance with the present Measures except as provided in the Provisional Regulations on Commercial and Commercial Tax and the Detailed Rules for its Implementation.