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在实际工作中经常要使用“以上”、“以下”这两个概念。这两个概念的内涵和外延如何?是否包括本数在内?如果不搞搞清楚,就会发生问题。某省税务部门对于农用船的税收作了这样规定:“农船五吨以下免征工商税,五吨以上应按规定税率征收工商税。”但是许多县都有三、四千只五吨的农船,经办人员不知道这些船究竟该不该征税,只得层层向上级请示。
In practice, often use the “above”, “below” these two concepts. What are the implications and denotations of these two concepts, and whether or not this number is included? Problems do arise if they are not understood. A tax department of a province made the following stipulations on the taxation of agricultural vessels: “The industrial and commercial tax is exempted for peasants below 5 tons and the industrial and commercial tax above 5 tons is to be levied at the prescribed rate.” However, in many counties, there are 34,000 peasants with 5 tons Ship, handling staff do not know whether these ships should not be taxed, only to ask the higher level.