中华人民共和国增值税法（征求意见稿）(31)
<P style="LINE-HEIGHT: 30pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">根据党的十九大</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>“</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">深化税收制度改革</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>”</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">和十九届四中全会</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>“</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">推进国家治理体系和治理能力现代化</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>”</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">精神，按照十三届全国人大常委会立法规划和《深化财税体制改革总体方案》</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>“</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">推进依法治税</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>”</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">有关要求，为完善税收法律制度，建立现代增值税制度体系，财政部、税务总局联合起草了《中华人民共和国增值税法（征求意见稿）》（以下称《征求意见稿》）<SPAN style="COLOR: black">。</SPAN>现将有关情况说明如下：</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p></SPAN></P>


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