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公告2013年第33号2013年6月21日根据《中华人民共和国增值税暂行条例实施细则》(财政部国家税务总局第50号令)、《财政部国家税务总局关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》(财税〔2013〕37号),现就增值税一般纳税人资格认定有关事项公告如下:一、销售货物或者提供加工、修理修配劳务的纳税人,进行增值税一般纳税人资格认定时,其小规模纳税人资格适用条件,按照财政部、国家税务总局第50号令第二十九条“:年应税销售额超过小规模纳税人标准的其他个
Announcement No. 33 2013 No. 21 June 21, 2013 Pursuant to the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Value-added Tax (No. 50 Decree of the State Administration of Taxation of the Ministry of Finance), the State Administration of Taxation of the Ministry of Finance Concerning the Implementation of the Transport Industry and Its Components Circular of the Ministry of Finance, the Ministry of Finance, the Ministry of Finance, the People’s Government of the People’s Republic of China on the Relevant Issues concerning the Recognition of the Qualification of General Taxpayers of Value Added Tax (hereinafter referred to as the ”VAT“) (Circular [Cai Shui [2013] No. 37) Person, the general taxpayer qualification of value-added tax, the qualifications of their small-scale taxpayers, in accordance with the Ministry of Finance, State Administration of Taxation No. 50, Article 29 ”: annual taxable sales exceed the standard of small-scale taxpayers The other one