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.
纳税人提供应税劳务，应当向应税劳务发生地主管税务机关申报纳税。
Taxpayers providing taxable services shall report and pay tax to the local competent tax authorities where the taxable services take place.
第八条纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务），所支付或者负担的增值税额为进项税额。
Article 8 For taxpayers who purchase goods or receive taxable services (hereibafter referred to as "purchasing goods or taxable services"), VAT paid or borne shall be the input tax.
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