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各州、市、县人民政府,各地区行政公署,省直各厅、局、委,办: 中共中央、国务院中发[1988]8号《中共中央、国务院关于清理整顿公司的决定》第六条指出:“所有公司都必须依法纳税。一律取消对公司特批的减免税优惠待遇和银行贷款优惠利率。各级税务机关要加强对公司的纳税监督,对违反者按税法处理。”为了认真贯彻决定,结合我省实际,经省政府第七次常务会议讨论通过,现对公司纳税问题作如下规定: 一、所有公司自1988年11月1日起,不再比照对新办城乡集体企业免征产品税、增值税、营业税二年,所得税三年的优惠政策。二、所有公司自1989年起,不再享受对城乡集体企业增长利润减半征收集体企业所
State, city and county people’s governments, regional administrative offices, provincial departments, bureaux, committees and commissions: Article 6 of the Central Committee of the Communist Party of China and the State Council [1988] No. 8 “Decision of the Central Committee of the Communist Party of China and the State Council on Clean-up and Restructuring Companies” Pointed out: “All companies must pay taxes according to law, abolish the preferential tax relief on special allowances granted to the company and preferential interest rates on bank loans.” Tax authorities at all levels should step up tax supervision of the companies and tax violators in accordance with tax laws. " Conscientiously implement the decision, combined with the actual situation in our province, the provincial government discussed at the seventh executive meeting, the company is now tax issues as follows: First, all companies since November 1, 1988, no longer cf new collective urban and rural areas Enterprises exempt from product tax, value added tax, business tax for two years, income tax three years of preferential policies. Second, since 1989, all companies no longer enjoy the reduction of collective-owned enterprises by half their profits from the growth of urban and rural collective enterprises