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什么是一般納稅人?

2014-05-09 16:01:41 來源:呼和浩特市智聯商務咨詢有限公司 瀏覽:7420

  一般納稅人是指年應征增值稅銷售額(以下簡稱年應稅銷售額,包括一個公歷年度內的全部應稅銷售額)超過財政部規定的小規模納稅人標準的企業和企業性單位。一般納稅人的特點是增值稅進項稅額可以抵扣銷項稅額。


 

 
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