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《国家税务总局关于发布〈适用增值税零税率应税服务退(免)税管理办法〉的公告》(国家税务总局公告2014年第11号,以下简称《公告》)规定,自2014年1月1日起,中华人民共和国境内(以下简称境内)提供增值税零税率应税服务并认定为增值税一般纳税人的单位和个人(以下简称零税率应税服务提供者),提供增值税零税率的应税服务(以下简称零税率应税服务),如果属
“Announcement of the State Administration of Taxation on Issuing the Administrative Measures on the Tax Refund (Exemption) of Taxable Services Applicable to Zero-value-tax Rate of Value-added Tax (State Administration of Taxation Announcement No. 11 of 2014, hereinafter referred to as” Notice “) stipulates that since January 2014 On January 1, units and individuals (hereinafter referred to as ”taxable service providers") that provide taxable services with a zero-value-added tax rate and recognized as general VAT payers within the territory of the People’s Republic of China (hereinafter referred to as the territory for short) shall provide a zero-value-added tax Of taxable services (hereinafter referred to as zero tax rate tax services), if the genus