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城市人民公社化后,社属工商企业迅速发展起来。但在交纳工商税收上,全省尚无统一规定。为了有利于公社的巩固和发展,有利于社属企业的经济核算,有利于国家的财政收入,现在根据国务院财贸办公室批转财政部对城市人民公社企业征税问题的意见及我省具体情况,本着兼顾国家、集体、个人三方面的利益和简化手续的原则,对城市人民公社企业交纳工商税收问题,暂作如下规定:
After the urban people’s communes were transformed, their industrial and commercial enterprises developed rapidly. However, in the process of paying industrial and commercial taxes, there is no uniform regulation in the province. In order to facilitate the consolidation and development of the commune, it is conducive to the economic accounting of social enterprises and to the financial revenue of the country. Now according to the views of the Ministry of Finance and Trade Office of the State Council regarding the examination and approval of the tax levying by the Ministry of Finance on urban commune enterprises and the specific conditions in our province, The principle of paying due consideration to the interests of the state, the collective and the individuals as well as the simplification of procedures shall be provisionally set forth in the following provisions for the tax payment of industrial and commercial enterprises by urban commune enterprises: