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国家税务总局公告2016年第13号为保障全面推开营业税改征增值税改革试点工作顺利实施,现将增值税纳税申报有关事项公告如下:一、中华人民共和国境内增值税纳税人均应按照本公告的规定进行增值税纳税申报。二、纳税申报资料纳税申报资料包括纳税申报表及其附列资料和纳税申报其他资料。(一)纳税申报表及其附列资料1.增值税一般纳税人(以下简称一般纳税人)纳税申报表及其附列资料包括:(1)《增值税纳税申报表(一般纳税人适用)》。
Announcement of the State Administration of Taxation No. 13 of 2016 In order to ensure the smooth implementation of the pilot reform of the business tax on VAT reform, we hereby announce the relevant matters concerning the VAT return as follows: 1. VAT taxpayers in the People’s Republic of China should follow the announcement The provisions of the VAT tax returns. Second, the tax return information Tax return information, including tax returns and its attached data and tax returns other information. (I) Tax Returns and Attached Documents 1. Value Added Tax General taxpayers (hereinafter referred to as general taxpayers) tax returns and their attachments include: (1) “Value Added Tax Return (applicable to general taxpayers) ”.