论文部分内容阅读
一、接国务院财贸办公室1962年4月“日财贸念字第118号批转财政部、中央手工业管理总局、中华全国手工业合作总社关于对城乡手工业合作组织(包括合作工厂、城市人民公社企业)征收所得税问题的报告,现将有关规定摘抄于下:(1)对城乡手工业合作组织(包括合作工厂和城市公社企业),一律按照现行21级全额累进税率(5.75——34.5%)征收所得税。(2)对少数收入特别多的手工业合作组织,应当根据1958年国务院”关于改进税收管理
First, the Office of the State Council Finance and Trade 1962 April "Finance and Trade Nianzi No. 118, approved by the Ministry of Finance, Central Bureau of Handicrafts Administration, China National Handicrafts Cooperatives on the urban and rural handicraft cooperative organizations (including the cooperative factory, the city people’s commune enterprises ), The relevant provisions are hereby enunciated below: (1) Urban and rural handicraft cooperative organizations (including cooperative factories and urban commune enterprises) shall be levied at the current full tax rate of 21 levels (5.75-34.5%) Income tax (2) For a handicraft cooperative organization with a few special incomes, it shall, according to the State Council’s Opinions on Improving Tax Management