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第一条本条例所载之货物,不论本国产制,或外国输入,除另有规定者外,均依本条例征收货物税。第二条货物税由中央人民政府财政节税务总局所属各级税务机关征收之。第三条对货物税减免之权属于中央人民政府,非经中央人民政府批准,各级政府不得以任何方式减征或免征。第四条凡已完纳货物税之货物,行销全国,不得对该货再行重征。
Article 1 The goods contained in these Regulations, whether domestically produced or imported by a foreign country, shall be subject to the excise tax in accordance with these Regulations unless otherwise provided. Article 2 The tax on goods shall be collected by the tax authorities at all levels under the Central Government of the People’s Government of the People’s Government at the financial holidays. Article 3 The right of tax relief on the goods shall belong to the Central People’s Government and shall not be reduced or exempted by any means at any level unless approved by the Central People’s Government. Article 4 Where the goods tax has been satisfied that the goods are marketed nationwide, the goods may not be requisitioned again.