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.
提出了增值税税负分割点的观点，论述了以毛利率作为增值税纳税人认定标准的科学依据。
This paper puts forward the idea about the dividing point of tariff rate, and discusses the scientific for the identified standard of a tax payer based on gross profit rate.
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.
加强增值税一般纳税人的认定管理。
Supervision upon the confirmation of common taxpayer shall be strengthened.
根据纳税人业务工作需要可随时通过网上认证增值税专用票，不受税务机关上下班工作时间限制。
In accordance with the needs of the taxpayer business, at any time through the online certification of special ticket, not by the tax authorities to work time limit.
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.
即：纳税人购进固定资产发生的进项税额准予在投产后实现的增值税税额中抵扣。
Namely: The taxpayer purchases the income tax amount which the fixed asset occurs to permit in the increment duty tax amount which the production realizes arrives at the buckle.
凡达到增值税一般纳税人标准的，都应当申请认定增值税一般纳税人，并建立健全帐簿。
Any one up to the standard of common taxpayer shall apply for the confirmation of common VAT taxpayer and establish and perfect account book.
纳税人自提交备案资料的次月起，按照现行有关规定计算缴纳增值税。
The taxpayer shall, as for the month next to the one when it submits the filing materials, pay the VAT according to current provisions.
增值税一般纳税人资格认定申请等。
Help to apply for added value for a general taxpayer qualified identification.
而营业税的纳税人购买货物或劳务所支付的价款中包含了增值税和营业税两种税收成本。
Businesses that have been paying BT have effectively had both VAT and BT embedded in the price of goods and services they acquire.
各级税务机关对扩大增值税抵扣范围工作要高度重视，做好对纳税人的宣传辅导工作。
I. The taxation authorities at various levels shall attach great importance to the work on enlarging the VAT offset and deduction scope, and do a good job in the publicity and guidance to taxpayers.
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.
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.
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