论文部分内容阅读
我省各地自从执行财政部“关于对私营工商业在改造进程中交纳工商业税的暂行规定”和“改进小商小贩纳税办法的通知”以来,对手工业和私营工商业的安排改造曾起到了积极作用。但在手工业合作和私营工商业的社会主义改造之后,原来征收工商业税起征点的规定和个体户征免所得税的办法,已不能适合新的经济发展情况。为此特作
Since the implementation of the Ministry of Finance, the “Interim Provisions on the Payment of Commercial and Industrial Taxes on Private-owned Businesses in the Process of Reform,” and the “Notice on Improving the Ways to Pay Taxes for Small Business Hawkers,” the arrangements for the renovation of handicrafts and private-owned businesses have played To a positive effect. However, after the handicraft industry cooperation and the socialist transformation of the private industry and commerce, the original provisions on the collection of industrial and commercial taxes and the exemption of income tax for self-employed individuals are no longer suitable for the new economic development. For this special