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.
非固定业户销售货物或者应税劳务，应当向销售地主管税务机关申报纳税。
Businesses without a fixed base selling goods o -r taxable services shall report and pay tax with the local competent tax authorities where the sale s activitees take place.
销售货物或者应税劳务，为收讫销售款或者取得索取销售款凭据的当天。
For sales of goods or taxable services, it is t he date on which the sales sum is received or the documented evidence of right to collect the sales sum is obtained.
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.
第六条销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。
Article 6 sales value refers to the total cost plus additional fees received by the taxpayer from a purchaser of goods or taxable services, but does not include sales VAT collected.
预提费用是用于今后货物和服务使用(如保险、相应税款和利息)而提前支付的费用。
Prepaid expenses are payments made in advance for the use of goods and services, such as insurance, property taxes, and interest.
第五条一项销售行为如果既涉及应税劳务又涉及货物，为混合销售行为。
Article 5 a sale involving both taxable labor services and goods is regarded as a mixed sale.
用于非应税项目的购进货物或者应税劳务；
Goods purchased or taxable services used for non-taxable items;
非正常损失的在产品、产成品所耗用的购进货物或者应税劳务。
Goods purchased or taxable services consumed in the production of work-in-progress or finished goods which suffer abnormal losses.
第三条纳税人兼营不同税率的货物或者应税劳务，应当分别核算不同税率货物或者应税劳务的销售额。
Article 3 for taxpayers dealing in goods or providing taxable services with different tax rates shall be accounted for separately.
第三条纳税人兼营不同税率的货物或者应税劳务，应当分别核算不同税率货物或者应税劳务的销售额。
Article 3 for taxpayers dealing in goods or providing taxable services with different tax rates shall be accounted for separately.
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