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供销合作社由全民所有制改为农民的集体合作商业性质后,“一身二任”的任务不变,即:既受任于国家又受任于八亿农民。中央[86]一号文件指出:国家对各级供销社在财政、税收、信贷、人事创度等方面,都要按集体所有制的合作商业对待,并给予必要的优惠。但现实情况,财政、税收、信贷等部门并未完全体现一号文件对供销社的优惠精神。最近,重庆市供销社进行了一次调查,发现以下情况,一是税负较重。1985年缴纳各种税款3,588.37万元,职工人平纳税883元。属于新增税种五个,税款656.7万元。其中:批发税306.97万元,城市维护建设税85.85万元,建筑税71.69万元,奖金税31.79万元,能源交通建设基金157.22
After the supply and marketing cooperatives were transformed into collective cooperative commercial property from ownership by the whole people to peasants, the task of “moving one after another” unchanged. That is, they were appointed to both the state and the 800 million peasants. Central [86] No. 1 Document states: The State shall treat the supply and marketing cooperatives at all levels in the fields of finance, taxation, credit and personnel creation in accordance with the principle of cooperative ownership of collective ownership and give them the necessary preferential treatment. However, the actual situation, finance, taxation, credit and other departments did not fully reflect the No. 1 document on the preferential treatment of supply and marketing cooperatives. Recently, the supply and marketing cooperatives in Chongqing conducted a survey and found the following circumstances, first, the tax burden heavier. In 1985, various taxes and levies of 35,883,700 yuan were paid and workers and workers paid a flat tax of 883 yuan. Belongs to five new taxes, tax 656.7 million. Of which: wholesale tax 3.0697 million yuan, urban maintenance and construction tax 858,500 yuan, construction tax 716,900 yuan, bonus tax 317,900 yuan, Energy Transportation Construction Fund 157.22