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为加速处理各地物资管理局清仓物资及储备物资纳税问题,并结合调整后的税制明确征免范围起见,除将本部一九五○年十月七日财税字第三四二号通知规定各项予以废止外,特重新规定如下:一、清仓物资不需要调配部分,交由各地信托商行拍卖或由代管单位向市场出售者;应照章分别交纳商品流通税、货物税及营业税。纳税时可按物资管理局及代管单位新定价格为核税依据;营业税应按百分之二税率交纳。二、调配清仓物资,依据政务院财政经济委员会指示:「……应于一九五三年六月前结束清仓工作,为加速处理迅速投入生产,可整批低价拨交专业部门」,为配合此项工作,所有今后调拨国家企业机关之清仓物资,无论是否属于中央投资性质,均可凭物资管理局或代管单位提出调拨物资证明,由税务机关开给「库存自用原料器材调拨证明书」免纳商品流通税,货物税及营业税,并向提料单位取得证件,按月将统计数字层报税务总局,汇报本部备查。但如接收部门在市场出售时,仍应照章交纳各税。
In order to expedite the issue of tax clearing materials and reserve materials of the Materials Administration Bureau and to clarify the scope of the exemption from the adjusted tax system, in addition to notifying the provisions of Circular No. 342 of the Ministry of Finance and Taxation on October 7, 1950 To be abolished, the special provisions are as follows: First, the clearance of goods do not need to be allocated part of the trust by the local businesses around the auction or by the escrow unit to the market sellers; shall pay stamp duty commodity, tax and sales tax respectively. When taxing, the materials management bureau and the escrow unit may set the new tax base as the tax base; the sales tax should be paid at the rate of 2%. Second, the deployment of clearance materials, according to the instructions of the Financial Services Committee of the State Council: “... the clearance should be completed by June 1953. In order to expedite the prompt release into production, it can be appropriated to the professional departments at a low price in full” In this work, all future clearance of state-owned enterprises clearance materials, regardless of whether it belongs to the nature of the central investment, materials management agencies or escrow units can be transferred to prove the material, the tax authorities to open “stock of used equipment transfer certificate” Excluding commodity circulation tax, goods tax and business tax, and to obtain documents to the unit, the monthly statistics will be reported to the General Administration of Taxation, report to the Department for future reference. However, if the receiving department sells in the market, it still should pay taxes according to the rules.