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目前供销合作社、合作商店(小组)、小商小贩、城乡手工业合作社(组)等组织,正在恢复发展,农村人民公社社办企业,已有一定的基础,因此根据税法规定,对这些组织一律开征工商所得税,现将征收交纳所得税的办法通知如下:一、供销合作社经营业务所获取的利润,在计算征收所得税时,仍应按照财政部1957年5月15日(57)财税昂字第65号的规定执行。即:供销合作社交纳所得税和所得税附征,一律按综合计算率征收。其综合计算率是:
At present, organizations such as supply and marketing cooperatives, cooperative shops (small groups), small business hawkers and urban and rural handicraft cooperatives (groups) are undergoing restoration and development and rural people’s communes and social enterprises have a certain foundation. Therefore, they are all invariably imposed according to tax laws and regulations The industrial and commercial income tax shall be hereby notified as follows: 1. The profit obtained from the operation of the supply and marketing cooperatives shall, in calculating the income tax payable, be calculated in accordance with the provisions of the Ministry of Finance on May 15, 1957 (57) The provisions of the implementation. Namely: supply and marketing cooperatives to pay income tax and income tax attached, will be levied according to the comprehensive calculation rate. The overall calculation rate is: