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根据新修订的《中华人民共和国增值税暂行条例实施细则》及《国家税务总局关于增值税一般纳税人认定有关问题的通知》(国税函[2008]1079号)的规定,2010年1月底前应对2009年应税销售额超过标准的小规模纳税人进行增值税一般纳税人资格认定。考虑到此
Pursuant to the newly revised Implementing Rules of the Provisional Regulations on Value-added Tax of the People’s Republic of China and Notice of the State Administration of Taxation on Relevant Issues Concerning the Determination of General Taxpayers of Value-added Tax (Guo Shui Han [2008] No. 1079), before the end of January 2010 2009 taxable sales of more than the standard small-scale taxpayers VAT general taxpayer qualification. Consider this