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查貨物稅暫行條例,業經中央人民政府政務院於二月月一日颁佈在案,根據我省具体情况,决定於三月一日起,全省統一執行;(以前各地執行的一切與新條例不合者,即行作廢。)并於同時起,進行清理市場。茲將幾項應注意事項,佈告如下: 一、新條例對各類课稅貨物,係採取一物一稅的原則,其以巳稅貨物為原料,經加工製成之貨品,如仍為應稅貨物時,一律照章徵稅,廢止溢價溢量扣抵原納稅款等辦法。二、對貨物稅之減免權,屬於中央人民政府。今後基於特殊情形而有減免之必要者,應呈請本府轉請中央人民政府批准。三、新條例所載原巳開徵之(?)稅貨品,其稅率較原稅率高者,如於三月一日前,巳完稅出廠者,不再補徵差額。四、新條例執行後,為使廠、商成本稅負平衡起見,對市場舊存應稅未稅之存貨,一律進行登記補稅,其辦法規定如
According to the specific circumstances of our province, it was decided that the implementation of the Provisional Regulations on Goods Tax shall be implemented uniformly across the province starting from March 1; (Previously implemented all over the province with the new regulations Disagreements, that is, to be invalid.) And at the same time, to clean up the market. The following are the notice items to be noticed: I. The new ordinance adopts the principle of “one thing, one tax” for various types of dutiable goods. If the goods are processed in the form of processed goods, Taxes and goods, all according to the tax, abolish premium overflow deduction arrived at the original payment of taxes and other measures. Second, the tax relief of goods belonging to the Central People’s Government. In the future, those who are in need of relief based on special circumstances should petition their government for approval of the Central People’s Government. Third, the new regulations contained in the original collection of (?) Tax products, the tax rate higher than the original tax rate, as of March 1, already pay the tax-paid factory, no longer make up the difference. 4. After the implementation of the new regulation, in order to make the tax balance between factory and commercial costs balance, the tax on the old taxable and unviable inventories in the market shall be registered and taxed. The stipulations of the Measures