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问题
一般纳税人具体是什么意思
释义
1、一般纳税人是指年应征增值税销售额(以下简称年应税销售额,包括一个公历年度内的全部应税销售额)超过国务院财政、税务主管部门规定的小规模纳税人标准的纳税人。
2、一般纳税人按照规定的税率计算纳税,并可凭进货发票进行税款抵扣;小规模纳税人按简易办法计算纳税,即按照销售额和规定的征收率计税,连同销售价款一并向买方收取(不进行税款抵扣),然后上缴税务机关。
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principle of punishment in combination with education
principle of raising working efficiency
principle of reasonableness
principle of reasonableness and consistency
principle of reciprocity
principle of regeneration through own efforts
principle of reinforcing supervision and control over product quality
principle of relying upon the masses
principle of restituting actual losses
principle of restrictive aggravation
principle of retroactivity
principle of rule of law
principle of safeguarding public interests of the state and society
principle of safeguarding the fundamental human rights
principle of safeguarding the fundamental rights of citizens
principle of safeguarding the rights of the party interested
principle of sanctity of treaty
principle of seeking truth from facts
principle of self-determination of peoples
principle of self-reliance
principle of sentencing
principle of separating governmental functions from enterprise management
principle of severe punishment in combat situation
principle of simple and efficient administration
principle of simultaneous activities
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更新时间:2025/3/11 7:26:43