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根据国务院关于对工业公司要试行增值税的指示,为了进一步促进按专业化协作的原则改组工业,财政部经与国家经委等有关部门商定,按照既有利于发展专业协作、又不减少国家税收的原则,发出关于对工业公司试行增值税和改进工商税征税办法的通知。通知中规定:一、机器机械、农业机具、日用机械三个行业的工业公司,不论是否实行统一核算,都可以将原交纳的工商税,改为按本通知附发的
According to the directive of the State Council on trying out value-added tax on industrial companies, in order to further promote the restructuring of industries according to the principle of specialization and coordination, the Ministry of Finance, in consultation with the relevant economic commissions and other relevant departments, will, in accordance with the principle of both developing and professional collaborations without reducing state taxes Principle issued by the industrial company on the pilot value-added tax and industrial and commercial tax tax notice. The circular stipulates: 1. Industrial companies in the three industries of machinery machinery, agricultural machinery and daily-use machinery may, irrespective of whether unified accounting be implemented or not, replace the industrial and commercial tax originally paid in accordance with the provisions of this circular