... Value Added Tax (VAT)增值税 value added tax exemption免征增值税 value added tax payable应交增值税 ...
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第十六条下列项目免征增值税。
残疾人员个人提供修理修配劳务免征增值税。
The disabled personnel provide the repair to make repairs the service exemption increment duty personally.
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.
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