小规模纳税人销售货物或者应税劳务的。
Sale of goods or taxable services by small-scal e taxpayers.
第三十条小规模纳税人的销售额不包括其应纳税额。
Article 30 the sales value of small-scale taxpayers does not include the tax payable.
现在的小规模纳税人，季度开票量不达九万是免征增值税的。
Small scale taxpayers now, invoice amount does not reach the ninety thousand quarter is exempted from VAT.
增值税纳税人应对一般纳税人和小规模纳税人的身份选择作出决策。
And the article discusses if the VAT taxpayer decide to be a general taxpayer or a small scale taxpayer.
网上报税适用于消费税、内外资企业季度所得税、小规模纳税人增值税申报纳税。
B. Internet filing is applicable to Consumption Tax, quarterly Income Tax for both local and foreign enterprises and Value Added Tax filing by Small Taxpayers.
区外企业如属于增值税小规模纳税人，其销售的上述货物按现行规定实行免税办法。
If the enterprise outside the zone is a small-scale taxpayer of VAT, the aforesaid goods it sold shall be subject to the measures for tax exemption according to the existing provisions.
建议通过解决劳务课税及对待小规模纳税人的政策等问题建立起完整统一的增值税制。
So the problems mentioned above should be solved by using service tax and the principles to the taxpayers to set up integrated and unified value added System.
建议通过解决劳务课税及对待小规模纳税人的政策等问题建立起完整统一的增值税制。
So the problems mentioned above should be solved by using service tax and the principles to the taxpayers to set up integrated and unified value added System.
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