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.
(如果有人帮你处理纳税事务20年，你有什么理由换掉他呢？)有些意外的是小规模的制造和零售行业没有上榜。
(If someone's been doing your taxes for 20 years, why would you switch?) Little surprise that manufacturing and retail-industries with few economies of scale-didn't make the cut.
他们三位都想裁减针对小规模生意的税收，他们纳税水平已经比大的低了。
All three want to cut taxes for small businesses, which already get a lower rate than big ones.
北京开票小规模纳税人主要有三种征收方式：查账征收、查定征收和定期定额征收。
Beijing billing for small scale taxpayers there are three main ways: audit collection, collection check collection and fixed charge.
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.
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.
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.
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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