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近一时期以来,各地各部门不断反映一些增值税征税方面的问题,如纳税地点的确定问题,增值税专用发票的填开问题等,要求总局明确。根据各地反映的情况,我们进行了研究,现明确如下: 一、关于纳税地点问题 固定业户的总、分支机构不在同一县(市),但在同一省、自治区、直辖市范围内的,其分支机构应纳的增值税是否可由总机构汇总缴纳,由省、自治区、直辖市税务局决定。
Since recent period, various localities and departments have continuously reflected some problems concerning the taxation of value-added tax, such as the determination of the location of tax payment and the opening of special VAT invoices, which require the Administration to make it clear. According to the situation reflected in each region, we conducted a study and hereby make the following clear: 1. The total number of fixed households in the tax payment site is not in the same county (city), but within the same province, autonomous region or municipality directly under the Central Government, the branch Whether the VAT payable by the organization can be aggregated and paid by the head office shall be decided by the tax bureau of the province, autonomous region or municipality directly under the Central Government.