中华人民共和国增值税法（征求意见稿）(39)
<P style="TEXT-ALIGN: left; TEXT-INDENT: 32.15pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0; mso-layout-grid-align: none" class=MsoNormal align=left><B><SPAN style="FONT-FAMILY: 楷体_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 楷体_GB2312">（九）关于税收征管。</SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">结合征管实践，《征求意见稿》明确增值税由税务机关征收，进口货物的增值税由税务机关委托海关代征。明确了纳税人、扣缴义务人的如实申报义务、发票管理及法律责任的原则性规定。</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312; mso-font-kerning: 0pt" lang=EN-US><o:p></SPAN></P>
<P style="LINE-HEIGHT: 150%; TEXT-INDENT: 32.15pt; MARGIN: 0cm 0cm 0pt; tab-stops: center 223.7pt; mso-char-indent-count: 2.0; mso-outline-level: 1" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 楷体_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">（十）关于过渡期安排。</SPAN></B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">为平稳过渡，本法公布前出台的税收政策，确需延续的，按照国务院规定最长可以延至本法施行后的五年止。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 仿宋_GB2312">待过渡期结束，按照</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">《征求意见稿》</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 仿宋_GB2312">第三十条，根据国民经济和社会发展的需要，国务院可以制定专项优惠政策，报全国人民代表大会常务委员会备案后继续执行。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p></SPAN></P>


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