论文部分内容阅读
广西区人民政府于1991年12月26日向全区各地、各部门发出“关于适当调减部分农林特产税的通知”。通知规定:一、对部分税率偏高的应税农林特产产品,计征税率适当调低。对海、淡水产品类,征税率一律调减为5%。二、农林特产税税率调整后,特产税按产品的实际收入计征,计税价不再给予打折照顾。三、对开发荒山、荒坡、荒地、荒水、荒滩的农林物产收入,从有收
On December 26, 1991, the Guangxi Zhuang Autonomous Region Government issued “Notice on Appropriate Reduction of Special Agricultural and Commercial Properties Tax” to all localities and departments in the region. The circular provides: First, for some taxable agricultural and forestry specialty products with high tax rates, the tax rate should be lowered appropriately. For sea and freshwater products, the tax rate will be reduced to 5%. Second, special agricultural and forestry products tax rate adjustment, specialty tax levied on the actual income of the product, the tax price is no longer given discounted care. Third, the development of barren hills, barren slopes, wasteland, wasteland, wasteland of agricultural and forestry property income, from income