山西省人民委员会关于商业企业零售原属交纳商品流通税的产品征税问题的通知

• 出 处: 山西政报
• 发表日期: 1958年31期
• 关键词: 商品流通税 征税问题 商业企业 工商统一税 零售环节 企业经营

改革工商税制时,对商业企业经营原属交纳商品流通税的产品根据过去在零售环节不纳税的规定曾确定在改革工商税制以后仍暂不纳税,但执行以来,不少地区的商业企业反映,在商业零售部门要划分纳税营业额与不纳税营业额,感到十分不便,所以要求按照工商统一税条例统一纳税。根据以上

In the process of reforming the industrial and commercial tax system, the products originally sold by the commercial enterprises for the circulation of merchandise circulation have been determined not to be taxed after the reform of the industrial and commercial tax system according to the provisions on non-taxation in the retail sector in the past. However, since the implementation, commercial enterprises in many areas have reported, In the commercial retail sector to divide the tax turnover and non-tax turnover, I feel very inconvenient, so in accordance with the unified tax uniform tax requirements. According to the above