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“工商统一税条例(草案)”已由全国人民代表大会常务委员会原则通过,并由国务院于1958年9月13日命令发布试行。“工商统一税条例施行细则(草案)”也经财政部修订补充于1958年9月13日以(58)财税字第52号令公布。现决定自1958年10月1日起在全省范围内全面试行,并根据我省具体情况对若干具体问题作补充规定如下:一、国营工业、定息的公私合营工业以及手工业合作组织,相互进行协作生产,除了财政部及税务总局已经规定给予免税照顾的协作产品以外,在本省范围内进行协作生产的,对用于制造打稻机、新式步犁、滚珠轴承的另件、配件,属于固定协作生产关系,
The “Uniform Industrial and Commercial Tax Ordinance (Draft)” has been approved by the Standing Committee of the National People’s Congress and released by the State Council on September 13, 1958 for trial implementation. “Regulations on the Implementation of Uniform Industrial and Commercial Tax Ordinance (Draft) ” also revised and supplemented by the Ministry of Finance September 13, 1958 to (58) Cai Shui Zi Order 52 announced. It is hereby decided that the trial will be fully implemented within the province from October 1, 1958, and some specific issues will be supplemented according to the specific conditions in our province as follows: 1. State-owned industries, fixed-income public-private partnerships and handicrafts cooperation organizations cooperate with each other Production, in addition to the Ministry of Finance and the Inland Revenue Department has provided for duty-free to provide a collaborative product, within the province to carry out collaborative production, used in the manufacture of rice paddles, new plow, ball bearings, accessories, belong to a fixed collaboration Relations of production,