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国家税务总局公告2013年第33号根据《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
Announcement of the State Administration of Taxation No. 33 of 2013 According 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 on Carrying out Transportation and Some Modern Services Notice on Relevant Matters Concerning the Certification of VAT General Taxpayers: (1) The taxpayers who sell the goods or provide the processing or repairing services for repairing or renovating the goods, For VAT general taxpayer qualification, the applicable conditions for qualifications of small-scale taxpayers are as follows