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各省、市、自治区财政厅(局)、税务局,重庆市财政局、税务局(西藏不发): 现将《国务院批转财政部关于对商品批发业务收入征收工商税的报告的通知》转发给你们,并就《财政部关于对商品批发业务收入征收工商税的规定》(以下简称《规定》)中的一些具体问题补充解释如下,请一并贯彻执行。一、工业企业销售的产品,除销售给国营商业批
(Finance Bureau of the provinces, municipalities and autonomous regions, the Inland Revenue Department, the Finance Bureau of Chongqing Municipality, and the Inland Revenue Department (No Tibet): The “Circular of the State Council on Forgoing the Ministry of Finance’s Report on the Collection of Industrial and Commercial Taxes on the Income from Wholesale Goods” is hereby forwarded I will give you some explanations on some specific issues in the “Provisions on the Collection of Industrial and Commercial Taxes on the Income from Wholesale Goods by the Ministry of Finance” (hereinafter referred to as the “Provisions”) as follows, and please carry them out together. First, sales of industrial products, in addition to sales to state-owned commercial batch