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- Can individual operators (self-employed) apply for General VAT Payer (GVP) qualification? 個(gè)體經(jīng)營(yíng)者能否申請一般納稅人資格？
- A general VAT payer may include transportation costs incurred during production in calculating the input VAT credit. 二)一般納稅人在生產(chǎn)經(jīng)營(yíng)過(guò)程中所支付的運輸費用，允許計算抵扣進(jìn)項稅額。
- Normal VAT payers have the right to require deduction of input tax calculated on the transportation fees paid for purchasing goods form others. 38增值稅一般納稅人外購貨物所支付的運輸費用，有要求計算進(jìn)項稅額予以扣除的權利。
- Export enterprises exporting products purchased from small-scale VAT payers must present a VAT invoice to obtain a VAT refund. 今后凡出口企業(yè)從小規模納稅人購進(jìn)的貨物出口，一律憑增值稅專(zhuān)用發(fā)票及有關(guān)憑證辦理退稅。
- Small-scale VAT payers can request that the tax authorities issue a VAT invoice for products sold to export enterprises. 小規模納稅人向出口企業(yè)銷(xiāo)售這些產(chǎn)品，可到稅務(wù)機關(guān)代開(kāi)增值稅專(zhuān)用發(fā)票。
- One-time fees collected by public utility VAT payers are subject to VAT if the fees are directly related to the quantity of goods sold. Otherwise, such fees are not taxable. 對從事熱力、電力、燃氣、自來(lái)水等公用事業(yè)的增值稅納稅人收取的一次性費用，凡與貨物的銷(xiāo)售數量有直接關(guān)系的，征收增值稅；凡與貨物的銷(xiāo)售數量無(wú)直接關(guān)系的，不征收增值稅。
- Normal VAT payers doing old and waste materials business have the right to require deduction of input tax calculated on the money amount for purchase indicated in the purchase document . 40從事廢舊物資經(jīng)營(yíng)的增值稅一般納稅人收購廢舊物資，有按收購憑證上注明的收購金額計算進(jìn)項稅額予以扣除的權利。
- Normal VAT payers have the right require deduction of input tax calculated on the tax exempted agricultural products purchased form the agricultural producers or agricultural products from small-scale VAT payers. 39增值稅一般納稅人向農業(yè)生產(chǎn)者購進(jìn)免稅農業(yè)產(chǎn)品，或向小規模納稅人購進(jìn)農業(yè)產(chǎn)品，有要求計算進(jìn)項稅額予以扣除的權利。
- The office is asking for the vat papers. 辦事處要有關(guān)增值稅的文件。
- I just want an ordinary car without the frills. 我只要一輛沒(méi)有多余裝飾的普通汽車(chē)。
- The worker is dyeing cloth in a vat. 工人正在一個(gè)大桶里染布。
- Now ordinary repairs can be handled in our plant. 現在一般的修理工作都可在我們廠(chǎng)進(jìn)行了。
- The rules will suffice for all ordinary needs. 這些規定將能滿(mǎn)足所有一般場(chǎng)合的需要。
- Our ordinary workday is eight hours. 我們正常的工作日是8小時(shí)。
- She is likeable enough, but very ordinary. 她還算可愛(ài)，但是并不標致。
- A shallow vat or tub used chiefly by brewers. 大淺桶主要供釀酒商用的一種淺的盆或缸
- He preferred be treated as an ordinary worker. 他寧愿被當成普通工人看待。
- The company is guilty of evading the vat regulations. 裁定該公司犯有逃避增值稅規定管轄的罪行。
- He is a man of intelligence far above the ordinary. 他是個(gè)智力非同尋常的人。
- An ordinary jubilee occurs every twenty-five years. 普通大赦年每二十五年輪到一次。
