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据有些手工业生产单位和手工业管理部门以及部份人民公社、生产大队反映:有些个体手工业者串街、串乡,上门做工,收入多,不征税,不利于巩固集体经济和发展农业生产。为了改变这种情况,现根据财政部(64)财税吴字第60号通知精神,结合我省具体情况,作如下规定:个体手工业者自带手工工具串街、串乡,上门做工,如果收入多,不征税,对发展农业生产和巩固集体经济有影响,当地群众反映又大,而必须征税的,可以由各县(市)人民委员会决定,比照当地个体工商业户的征税规定办理。
According to some handicraft production units and handicraft management departments as well as some people’s communes and production brigades, some individual handicraftsmen go down the street, go down to the village, go home, earn more, and do not tax them. This is not conducive to consolidating the collective economy and developing agricultural production. In order to change this situation, according to the Ministry of Finance (64) Cai Shui Wu Zi No. 60 notification, combined with the specific circumstances of our province, made the following provisions: Individual handicraftsmen with hand tools, string, township, home work, if income If tax revenue is too large for the local masses to reflect on the development of agricultural production and the consolidation of the collective economy, the decision may be made by the people’s committees of all counties (cities) and in accordance with the tax provisions of local industrial and commercial households .