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现将国务院国发[1982]143号文件《国务院关于发布〈牲畜交易税暂行条例〉的通知》转发给你们,并结合我省实际情况,作如下补充规定,请一并贯彻执行。一、为了支持农村经济责任制的落实,凡在落实责任制过程中,生产队直接分配给社员的牲畜以及生产队用公积金购买并分配给社员的牲畜,均免征牲畜交易税。二、乡一级人民政府的牲畜交易税免税证明,在政社未分开、乡政府未成立之前,仍由人民公社办理。三、对倒买倒卖牲畜的,除征收牲畜交易税外,并按临时经营征收百分之十的工
We hereby forward to you Guo Shui Fa [1982] No. 143 Document of the State Council, “The State Council promulgates the Notice on the Provisional Regulations on Livestock Transaction Tax,” and in accordance with the actual conditions in our province, make the following additional provisions and apply them together. 1. In order to support the implementation of the rural economic responsibility system, livestock tax, which is directly allocated to the members of the production team by the production team and livestock purchased by the production team and distributed to the members by the production team and distributed to members by the production team, are exempt from tax liability in implementing the responsibility system. Second, the people’s government at the township level livestock tax exemption certificate, in the government is not divided, before the establishment of the township government, is still handled by the people’s communes. Third, on the bargain-hunting reselling of livestock, in addition to collecting livestock transaction tax, and temporary business levy 10% of the workers