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为了改变个体经济的负担轻于集体经济,合作商业的负担轻于其他集体经济的不合理状况,正确地贯彻执行合理负担政策,限制个体经济,巩固集体经济,特就调整工商所得稅负担和改进征收办法作如下规定。一、税率 (一)个体经济(包括小商小販、个体手工业者、个体运输业者、个体艺匠,下同)的所得稅,实行十四級全額累进的征收办法。最低一級,全年所得额在一百二十元以
In order to change the burden on the individual economy lighter than the collective economy, the burden of cooperative commerce is lighter than the unreasonable conditions of other collective economy, properly implement the reasonable burden policy, restrict the individual economy and consolidate the collective economy, so as to adjust the industrial and commercial income tax burden and improve the collection The method is as follows. First, the tax rate (A) of the individual economy (including small traders, individual artisans, individual transport operators, individual artisans, the same below), the implementation of fourteen full and progressive collection methods. At the lowest level, the annual income will be 120 yuan