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一九八○年九月二日,中共淮南市委向市属各级县以上单位党组织发出了淮发(1980)115号《关于进一步把经济搞活,加快我市生产建设发展的意见》,其中第三条和第五条有关税收问题的意见中规定,企业利用自有资金与其他单位组织合营、联营,分得的利润不纳税;又规定凡本市未生产过的产品都作为新产品,在试销阶段免税。这两点都是与国家税法规定不符的。为了维护国家税收的集中统一,市委又于一九八○年十二月十三日发了《关于
On September 2, 1980, CPC Central Committee of Huainan City sent Huai Fa (1980) No. 115 Opinion on Enlivening the Economy and Speeding up the Development of Production and Construction in Our City to the Party organizations at or above the county level Article 3 and Article 5 of the tax issues stipulate that enterprises use their own funds and other units to organize joint ventures, joint ventures, share of the profits do not pay taxes; also provided that where the city did not produce the product as a new product, Duty-free during the trial period. These two points are inconsistent with the provisions of the State Tax Law. In order to safeguard the centralization and unification of state taxes, the municipal party committee again issued the "