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财政部于一九九一年一月九日以[91]财农税字第1号对一九九一年农林特产税的征收发出通知,现将有关条款摘登如下:一、农林特产税按现行规定税率征收。国务院规定的全国统一税率,必须依照执行.授权地方规定税率的,由省、自治区、直辖市人民政府决定。对缴税确有困难的,可以采取合理核定计税收入的办法,予以适当照顾。二、森工企业暂缓征税,限于黑龙江大兴安岭林区(内蒙古)、吉林,四川、云南、陕
On January 9, 1991, the Ministry of Finance issued a notice on the collection of special agricultural and forestry products taxes in 1991 in [91] CaiNongZi No. 1, and the relevant provisions are hereby compiled as follows: I. Special agricultural and forestry products tax The current provisions of the tax rate collection. The unified national tax rate stipulated by the State Council must be implemented in accordance with the provisions of the tax authorities. Where the tax rate is prescribed by the local authorities, the people’s government of a province, autonomous region or municipality directly under the Central Government shall decide the tax rate. Where it is indeed difficult to pay the tax, it may take reasonable measures to verify the taxable income and give due consideration to it. Second, the forest enterprises to suspend taxation, limited to Daxinganling in Heilongjiang Forest (Inner Mongolia), Jilin, Sichuan, Yunnan, Shaanxi