一般纳税人

满意度最高的五类分别是A级信用度纳税人、年纳税额大于50万元的纳税人、B级信用度纳税人以及增值税一般纳税人。

The highest satisfaction level five are A credit taxpayers , the annual tax amount is greater than 50 million taxpayers , B-level value-added tax credit the taxpayer and the general taxpayer .

所以一般纳税人资格很重要。

So it 's very important to get general taxpayer rights .

加强增值税一般纳税人的认定管理。

Supervision upon the confirmation of common taxpayer shall be strengthened .

到今年6月份应转正一般纳税人。

Should become a full member June to this year average taxpayer .

从法理角度看增值税一般纳税人认定制度

The system to identify added value tax payers in view of law

像小规模或一般纳税人也有定额征收税的情况。

Like miniature or average taxpayer also norm imposes the condition of duty .

对一般纳税人企业偷税行为执行后续处罚办法的探讨

The Discuss on the Subsequent Punishment of Common Tax-Player Busineis ' Tax Evasion

一般纳税人在什么情况下不能领购开具增值税专用发票？

General of the circumstances under which taxpayers can not be issued Linggou VAT ?

一般纳税人领购专用设备后，如何办理初始发行？

Linggou taxpayers in general and special equipment , how to handle the initial issue ?

有两中增值税纳税人，一般纳税人和小规模纳税人。

There are two types of VAT taxpayers , i.e.General VAT Taxpayer and Small-scale VAT Taxpayer .

小规模纳税人转化为一般纳税人税务处理现存问题与对策

The existing problems and Countermeasures in tax transaction of converting a small-scale taxpayer into a common taxpayer

一般纳税人凭《发票领购簿》、IC卡和经办人身份证明领购增值税专用发票。

With the general taxpayer ," Ling Gou invoice book ", IC card and identity managers Linggou VAT .

一般纳税人申请增值税专用发票最高开票限额时需填报什么？

General VAT taxpayers to apply for a maximum time limit of the vote required to fill what ?

另除了个体外，像小规模或一般纳税人会不会也有定额征收税的情况？

Additional besides individual outside , like miniature or average taxpayer can also norm imposes the condition of duty ?

三是非增值税一般纳税人购进的固定资产所包含的进项税额得不到抵扣。

Thirdly , general taxpayer of non-value-added tax purchased fixed assets are not included in the deductible input tax .

公司具有一般纳税人资格，为军工企业、知名公司提供了技术指标高、性能稳定可靠的军工级、工业级产品。

We have the taxpayer qualification and can provide good quality product to the Arms Industry and well-known brand companies .

增值税纳税人应对一般纳税人和小规模纳税人的身份选择作出决策。

And the article discusses if the VAT taxpayer decide to be a general taxpayer or a small scale taxpayer .

新办企业在办理完税务登记后，即可办理一般纳税人。

After doing an enterprise newly to be registered in Wu of conduction pay taxes , can deal with average taxpayer .

增值税一般纳税人非正常零、负申报的原因及对策

The Reasons for General Taxpayers ′ Abnormal Declaration of Value Added Tax at Zero or Negative and the Countermeasures Against It

应该先申请一般纳税人吧，后再办理相关手续，而且手续是税务机关有流程的。

Should apply for average taxpayer first , relevant formalities is dealt with again after , and the tax authority has flow procedures .

增值税一般纳税人认定制度的现状；现行增值税一般纳税人认定制度的法律特征；

The present paper discusses the current state of the system to identify added value tax payers , its legal characteristics and considerations .

增值税一般纳税人外购货物所支付的运输费用，有要求计算进项税额予以扣除的权利。

Normal VAT payers have the right to require deduction of input tax calculated on the transportation fees paid for purchasing goods form others .

现行增值税将纳税人划分为一般纳税人和小规模纳税人，并实行不同的税收政策，由此导致二种纳税人在纳税方面各有利弊。

The value-added tax system in force divides taxpayers , into general taxpayer andsmall-scale taxpayer who are levied taxes according to different tax policies .

增值税一般纳税人出售废旧包装物时，应交销项税如何计算？

Average taxpayer sells value added tax when abolishing thing of second hand packing , should hand in how to sell a duty to calculate ?

符合本办法第三条第一款条件的，可继续认定为一般纳税人；

An enterprise , which conforms with the conditions as set in Clause 1 of Article 3 of these Measures , may continued to be recognized as ordinary tax payer ;

本文对已有的一般纳税人信息使用该技术生成一棵判定树，来预测一般纳税人纳税的诚信度：是诚信纳税还是有偷税嫌疑？

In this paper , we used this technology to produce a decision tree based on existing general taxpayer 's information and predict their credit according to the output of the decision tree .

逐步实现增值税由生产型向消费型的过渡：（3）扩大增值税一般纳税人范围，促使小规模纳税人向一般纳税人转变；

Gradually achieving transition from productive-type VAT to consumption - type VAT ; ( 3 ) enlarging the scope of VAT normal tapers and promoting the transition form small-scale taxpayers to normal taxpayers ;

在一般纳税人没有批下来以前可以领取普通发票帐务处理只能按小规模的来！

Did not approve in average taxpayer come down to be able to get processing of Wu of average bill account to be able to be pressed only before come in a small way !

文十重点介绍增值税一般纳税人在销售行为中作为销售方收取运费、为购买方代垫运费、支付运费，以及作为购买方支付运费情况下的容易混淆的涉税处理问题。

This thesis is devoted to the confusing freight taxation problems occurred on the sales process where V.A.T.payers as a dealer charges , disburses , pays the freight or as a buyer pays the freight .

本文从节税的角度考虑，通过对增值率和抵扣率的分析，探讨了纳税主体如何选择成为一般纳税人和小规模纳税人。

The article discusses how to choose to be a small scale taxpayer or a general taxpayer by analyzing the value-added rate and the deducted rate , so that the taxpayer can save the tax .