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国家税务总局近日颁布了《增值税一般纳税人资格认定管理办法》,该《办法》共14条,对应当认定和可以认定为增值税一般纳税人的资格认定作出了详细规定。该《办法》自2010年3月20日起施行。
The State Administration of Taxation recently promulgated the Measures for the Management of the Accreditation of General Taxpayers of Value Added Tax, which stipulated in detail 14 articles on the determination of accreditation of general taxpayers who can be regarded as value-added tax. The “Measures” will come into force on March 20, 2010.