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一般纳税人有哪些 -法律知识
释义
法律分析:
年应征增值税销售额超过财政部、国家税务总局规定的小规模纳税人标准的企业和企业性单位。
法律依据:
《中华人民共和国企业所得税法》第一条 在中华人民共和国境内,企业和其他取得收入的组织为企业所得税的纳税人,依照本法的规定缴纳企业所得税。个人独资企业、合伙企业不适用本法。
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更新时间:2025/3/30 12:11:14