中华人民共和国增值税法（征求意见稿）(10)
<P style="TEXT-ALIGN: center; LINE-HEIGHT: 28pt; TEXT-INDENT: 33.35pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal align=center><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第四章 税率和征收率</SPAN><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt" lang=EN-US><o:p></SPAN></B></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32.45pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.02" class=MsoNormal><SPAN style="FONT-FAMILY: 楷体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体" lang=EN-US><o:p> </SPAN></B></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32.3pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.02" class=MsoNormal><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第十三条</SPAN><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt">　</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">增值税税率：<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32.3pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.02" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">（一）纳税人销售货物，销售加工修理修配、有形动产租赁服务，进口货物，除本条第二项、第四项、第五项规定外，税率为百分之十三。<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32.3pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.02" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">（二）纳税人销售交通运输、邮政、基础电信、建筑、不动产租赁服务，销售不动产，转让土地使用权，销售或者进口下列货物，除本条第四项、第五项规定外，税率为百分之九：<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32.3pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.02" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312" lang=EN-US>1.</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">农产品、食用植物油、食用盐；<o:p></SPAN></SPAN></FONT></P>


总共40页  [1] [2] [3] [4] [5] [6] [7] [8] [9] 10 [11] [12] [13] [14] [15] [16] [17] [18] [19] [20] [21] [22] [23] [24] [25] [26] [27] [28] [29] [30] [31] [32] [33] [34] [35] [36] [37] [38] [39] [40] 
上一页  下一页