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一表集成申报是什么意思 -法律知识
释义
法律分析:
该申报方式是借助增值税发票管理新系统(以下简称“发票新系统”)全面推行,以及商品和服务税收分类编码(以下简称“税收编码”)全面应用的管理优势,解决增值税一般纳税人增值税申报表内容复杂、纳税人填报困难等问题。
法律依据:
《中华人民共和国增值税暂行条例》 第一条在中华人民共和国境内销售货物或者加工、修理修配劳务(以下简称劳务),销售服务、无形资产、不动产以及进口货物的单位和个人,为增值税的纳税人,应当依照本条例缴纳增值税。
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更新时间:2026/5/31 9:54:21