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国家税务总局公告2016年第6号为落实《深化国税、地税征管体制改革方案》关于创新纳税服务机制的要求,推进办税便利化改革,根据《中华人民共和国税收征收管理法》《中华人民共和国增值税暂行条例》及其实施细则、《中华人民共和国消费税暂行条例》及其实施细则等有关税收法律法规的规定,现就合理简并纳税人申报缴税次数有关事项公告如下:一、增值税小规模纳税人缴纳增值税、消费税、文化事业建设费,以及随增值税、消费税附征的城市维护建设税、教育费附加等税费,原则上实行按季申报。
Announcement of the State Administration of Taxation No. 6, 2016 In order to implement the requirements of “Deepening the Reform Plan of the State Taxation and Local Tax Collection and Administration System” on the innovation and tax service mechanism, the State Council promulgated the tax reform to facilitate the taxation. According to the “Law of the People’s Republic of China on the Administration of Tax Collection,” the People’s Republic of China VAT Provisional Regulations “and its implementing rules,” Provisional Regulations of the People’s Republic of China on Consumption Tax "and its implementing rules and other relevant provisions of the tax laws and regulations, the taxpayers are now a reasonable declaration of tax matters related matters as follows: First, the value added tax Small-scale taxpayers to pay VAT, consumption tax, cultural construction costs, as well as with the value-added tax, consumption tax with the city maintenance and construction tax, education surcharges and other taxes, in principle, the implementation of quarterly declaration.