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(中南行政委員會四月五日以(54)會廳財字第○六三五號發出) (江西省人民政府四月十日以(54)府辦財字第五四號通知轉發) 據中南財委第二辦公室三月廿六日(54)財經(財)金字第二七號報告及轉來你局二月廿三日財農字第六號報告略稱:據湖南省財政廳元月廿八日(54)財預○七三字第一三一號報告,以部份縣市土産公司將原貿易公司的房屋撥舆鹽業批發處,應否加以限制?及企業部門之間有將房地自由買賣,並已照章繳納契稅。後又作内部調撥,要求發還稅款,應否照退?經研究,認為:(一)各國營企業部門的房地產,如該主管單位不需用時,應卽交當地政府房管機構,如無房管機構地區,可交當地政府,不得私相轉賣,更不得賣給私人。(二)國營企業部門的房地產,同一系統內可以調撥應用,不屬於同一系統內之調撥與轉賣,應報請主管上級機關批准,當地政府同意後並抄同級財政機關核備。(三)國營企業部門之間過去有將房地自由買賣,並已照章完納契稅者,作為有效,不予退還稅款,此後不准再自由買賣。特覆。
(Proposed by the Central South Administrative Committee on April 5 to (54) Hall Wisdom Character No. 6305) (Proposed by Jiangxi Provincial People’s Government on April 10 to (54) Governmental Wisdom No. 54 Notice) The Second Office of the Finance Committee March 26 (54) The Financial Report No. 27 and the Transfer of Your Office February 23 Report of the No. 6 Caron and Farm Word Slightly: According to the January of Hunan Provincial Department of Finance, On the 28th (54) Choi ○ ○ Qi San Zi No. 313 Report, to some county and township real estate company will be the original trading company’s housing wholesale salt business should be restricted, and between the business sector Will be free to buy and sell premises, and have paid the deed tax. After making internal redeployment and asking for reimbursement of tax, should it be refunded? According to the study, (1) real estate in all State-owned enterprise departments should be handed over to the local government house management agencies if no such use is required. Housing administration area, can be handed over to the local government, private sale may not be allowed, not to sell to private individuals. (2) The real estate in the state-owned enterprise sector may be allocated for application within the same system and shall not be transferred or resold within the same system. The real estate shall be submitted to the competent authority for approval before approval by the local government and copied to the financial organ at the same level for verification. (3) In the past, state-owned enterprise departments were free to buy and sell premises and had completed the deed of tax in accordance with the regulations. As a valid and non-refundable tax, they were not allowed to trade freely thereafter. Special cover.