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增值税暂行条例(12)

2014-04-14    来源:网络    【      美国外教 在线口语培训

属于下列情形之一,需要开具发票的,应当开具普通发票,不得开具增值税专用发票:
Under one of the following situations, the invoice to be issued shall be an ordinary invoice rather t han the special VAT invoice:

(一)向消费者销售货物或者应税劳务的;
(1)Sale of goods or taxable services to consumers;

(二)销售免税货物的;
(2)Sale of VAT exempt goods;

(三)小规模纳税人销售货物或者应税劳务的。
(3)Sale of goods or taxable services by small-scal e taxpayers.

第二十二条 增值税纳税地点:
Article 22 The place for the payment of VAT is as follows:

(一)固定业户应当向其机构所在地主管税务机关申报纳税。总机构和分支机构不在同一县(市)的,应当分别向各自所在地主管税务机关申报纳税;经国家税务总局或其授权的税务机关批准,可以由总机构汇总向总机构所在地主管税务机关申报纳税。
(1)Businesses with a fixed establishment shall rep ort and pay tax with the local competent tax autho rities where the establishment is located. If the head office and branch are not situated in the sam e county (or city ), they shall report and pay tax separately with their respective local competent tax authorities. The head office may, upon the app roval of the State Administration for Taxation or its authorised tax authorities, report and pay tax on a consolidated basis with the local competent tax authorities where the head office is located.



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