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国家税务总局公告2013年第22号根据《财政部国家税务总局关于印发〈总分机构试点纳税人增值税计算缴纳暂行办法〉的通知》(财税[2012]84号)、《国家税务总局关于北京等8省市营业税改征增值税试点增值税纳税申报有关事项的公告》(国家税务总局公告2012年第43号)有关规定,现将营业税改征增值税试点期间总分机构试点纳税人增值税纳税申报有关事项公告如下:一、经财政部和国家税务总局批准,适用财税[2012]84号文件,计算缴纳增值税的总机构试点纳税人(以下简称总机
Announcement of the State Administration of Taxation No. 22 of 2013 According to the Notice of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing the Interim Measures for the Calculation and Payment of Value Added Taxes of Pilot Taxpayers of the Headquarter Offices (Cai Shui [2012] No. 84), the Notice of the State Administration of Taxation on Beijing Such as the 8 provinces and municipal business tax reform levy value-added tax pilot value-added tax return on the matters related to the announcement "(State Administration of Taxation Announcement No. 43 of 2012), the business tax is now levied value-added tax pilot points during the pilot points of the pilot taxpayers value-added tax Announcement on Relevant Issues of Tax Return is as follows: 1. With the approval of the Ministry of Finance and the State Administration of Taxation, Caishui [2012] No. 84 Document shall be applied to calculate the taxpayers (hereinafter referred to as the switchboards)