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在人民公社化以后,我省曾将一部分手工业社下放给人民公社管理。当时对下放手工业所得的利润,确定以50%上交国家,50%留归公社使用。现在根据人民公社体制的变化和手工业恢复组织等情况,有部分手工业要归队进行生产,有部分仍留公社继续管理,因此,对手工业社交纳所得税问题作如下规定:一、归队后的手工业社(组)、工厂,凡划归地方国营企业的,其所获利润按地方国营企业处理,不征所得税。二、归队后的手工业社(组)、工厂等集体组织,凡属手工业系统领导的,从1959年1月1日起,其所获利润一律按照税法规定交纳所得税。对在归队之前已交纳的利润,应按交纳所得税规定进行结算,长退短补。三、对继续下放归人民公社管理的不归队的手
After the people’s communes were transformed, a part of the handicrafts industry was handed down to the people’s communes by our province. At that time, the profits derived from the handcraft industry were handed over to the state by 50% and to the commune by 50%. Now according to the changes of the people’s commune system and the restoration of handicrafts industry, some handicrafts are returned to the production line and some of them still remain in the commune to continue their management. Therefore, the Handicraft Industry Society is required to pay income tax as follows: Group), factories, where under the local state-owned enterprises, their profits by local state-owned enterprises to deal with, no income tax. Second, the handicrafts after the reunification of the community (group), factories and other collective organizations, who belong to the handicraft industry system leadership, from January 1, 1959, the profits will be in accordance with the provisions of the tax law to pay income tax. The return of profits before returning to the team should be settled in accordance with the provisions of the income tax and pay off long and short. Third, do not return to the hands of the people’s communes continue to be relegated to management