山西省人民委員会对自負盈亏的合作小组成員小商小贩及个体手工业者確定征免所得稅标准的通知

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1956年8月国务院批轉財政部“关于对私营工商业在改造过程中交納工商业稅的暫行規定”在我省各地执行后,小商小販的稅負减輕,收入增加,生活改善,困难戶减少;在配合国家对私营工商业进行社会主义改造和发挥小商小贩的經营积极性以及簡化征收等方面,都收到了一定的效果。随着国家各项经济措施的实施,和国家領导下的自由市場的开放,小商小販的經济情况,也发生了一些新的变化,部分个体小商小販、手工业者获利较高,收入比例大大超过了組織起来的业戶,而在稅負上,組織起来的交納所得稅,个体戶則不納所得稅,造成不合理现象。为此,財政部在“关于改进小商小販納稅办法的通知”(財 In August 1956 the State Council approved the transfer of the Ministry of Finance and the Provisional Regulations on the Payment of Commercial and Commercial Taxes on the Reform of Private-owned Industrial and Commercial Enterprises. After the implementation in various parts of our province, the tax burden of small-scale commercial traders was reduced, their incomes increased, their lives improved, and their difficulties hardened The number of households has been reduced. Some achievements have been made in cooperating with the state in carrying out socialist transformation of the private industry and commerce and in promoting the enthusiasm of small-scale hawkers and simplifying the collection. With the implementation of various economic measures and the opening of a free market under the leadership of the state, some new changes have taken place in the economic situation of small business hawkers. Some individual small business hawkers and handicraftsmen enjoy a higher profit and their incomes The proportion greatly exceeds that of organized households, and on the tax burden, organized income tax and self-employed households do not pay income tax, resulting in an unreasonable phenomenon. To this end, the Ministry of Finance has promulgated the “Notice on Improving the Methods of Paying Taxes to Small Business Veterans” (Cai and Cai)
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