1.
Choices of VAT Taxpayer of Small and Medium Industrial Enterprises;
论中小工业企业增值税纳税人身份的选择
2.
The Identified Standard of a Tax Payer Based on Gross Profit Rate;
以毛利率作为增值税纳税人的认定标准
3.
"If the donor bears the tax the value of the gift has to be grossed up to include the tax."
“如捐款人承担税款，则赠款需增值纳税。”
4.
Research on the choice between general taxpayers and small-scale taxpayers of VAT;
增值税两类纳税人身份选择的新思考
5.
The Value-Added Tax Planning--how to choose to be a small scale taxpayer or a general taxpayer;
增值税税收筹划浅议——如何选择一般纳税人和小规模纳税人
6.
VAT Planning of Purchase-sale Pricing and Selection of Taxpayer Identity;
购销定价的增值税税务筹划与纳税人身份选择
7.
The system to identify added value tax payers in view of law
从法理角度看增值税一般纳税人认定制度
8.
Several Proposals About Improving Value-Added Tax Policy On Taxpayers Who Pay Less Dimensions of Taxes;
完善小规模纳税人增值税政策的几点建议
9.
Comprehension and Improvement of theValue-added Tax Account for General Taxpayer;
一般纳税人增值税会计核算账户的理解及改进
10.
THE ESTABLISHMENT OF THE PROFIT EQUILIBRIUM POINT OF TWO TYPES OF VAT PAYERS;
增值税两种类型纳税人利润平衡点的确立
11.
Tax payers have the right to apply for entitlement of normal Value Added Tax (hereafter as VAT)payers in accordance with tax law.
29纳税人有按税法规定，向税务机关申请增值税一般纳税资格的权利。
12.
Using Information Technology to Improve the Level of Taxation for Value Added Taxpaye;
基于税收管理数据库的增值税一般纳税人管理系统的开发
13.
On Value Increment Planning of VAT in Enterprises;
关于企业增值税纳税筹划问题的思考
14.
Taxation Planning of Medium and Small Enterprises under New Taxation System Changsha Social Work College
新税制下中小企业增值税纳税筹划探讨
15.
Land Appreciation Tax shall be assessed according to the appreciation amount derived by the taxpayer on the transfer of real estate and the tax rates prescribed in Article 7 of these Regulations.
土地增值税按照纳税人转让房地产所取得的增值额和本条例第七条规定的税率计算征收。
16.
Article 18 For taxpayers whose sales amounts have not reached the VAT minimum threshold stipulated by the Ministry of Finance, the VAT shall be exempted.
第十八条纳税人销售额未达到财政部规定的增值税起征点的，免征增值税。
17.
Primary Empirical Evidence from the Chinese SMEs:Industry Category & the Alternative Behavior of Added Value Tax Obligor;
行业类别与增值税纳税义务人选择:来自中小企业的经验证据
18.
On the Necessity for Further Adjusting and Reducing the VAT Rate for Small-scale Taxpayers
应继续调整和降低增值税小规模纳税人的征收率