为了便于各企業机構向地方交納工商稅附加,根据國务院关于改进財政管理体制的規定,茲將有关交納工商稅附加的办法通知如下: (一) 凡向國家交納商品流通稅、貨物稅、工商業营業税和工商業所得稅的企業机構,不論是國营、地方國营、公私合营(实行定股定息的)或合作社营,在其交納上述 In order to facilitate the enterprises and institutions to pay the industrial and commercial tax to the localities, according to the provisions of the State Council on improving the financial management system, the relevant measures concerning the payment of industrial and commercial taxes will be hereby notified as follows: (1) Where goods and materials tax, goods tax, Business tax on commercial and industrial and commercial income tax business institutions, whether state-owned, local state-owned, public-private partnerships (fixed-income fixed-rate) or cooperative camp, in its payment of the above