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第一章总则第一條為確保人民必需的經濟生活资料與生產資料之正常供應,限制無益消耗,保证正當工商业之發展,特制訂本辦法。第二條凡應税貨物,不論国籍及公私產銷貨物,均依本辦法徵收貨物稅。第三條凡在解放區內產銷之應稅貨物,一物一稅,不再重徵。若甲地與乙地因物價不同所發生之徵稅差額,概不准補稅。第四條貨物稅由各級稅務機關徵收之。第五條貨物稅以產製,運銷者為納稅對象。
Chapter I General Provisions Article 1 These Measures are formulated in order to ensure the normal supply of economic life materials and means of production necessary for the people, to limit the useless consumption and ensure the development of due business. Article 2 All taxable goods, regardless of nationality, public goods, private goods or goods, shall be subject to the goods tax in accordance with the present Measures. Article 3 Taxable goods produced and sold in the Liberated Areas shall not be re-impounded on the tax-for-property basis. If there is a tax difference between A and B due to different prices, no tax will be allowed. Article 4 The tax on goods shall be collected by the tax authorities at all levels. Article 5 Taxes shall be paid on the basis of production and distribution of goods and tax.