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国家税务总局令第22号2010年2月10日第一条为加强增值税一般纳税人(以下简称一般纳税人)资格认定管理,根据《中华人民共和国增值税暂行条例》及其实施细则,制定本办法。
Order No. 22 of the State Administration of Taxation February 10, 2010 Article 1 In order to strengthen the qualification management of value-added tax general taxpayers (hereinafter referred to as general taxpayers) and in accordance with the Provisional Regulations of the People’s Republic of China on Value-added Tax and its implementing rules, This approach.