中华人民共和国增值税法（征求意见稿）(4)
<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-hansi-font-family: 仿宋">增值税起征点为季销售额三十万元。<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-hansi-font-family: 楷体">销售额未达到增值税起征点的单位和个人，不是本法规定的纳税人；销售额未达到增值税起征点的单位和个人，可以自愿选择依照本法规定缴纳增值税。<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: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第六条</SPAN><SPAN style="FONT-FAMILY: 楷体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体" lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">本法所称单位，是指企业、行政单位、事业单位、军事单位、社会团体和其他单位。<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">本法所称个人，是指个体工商户和<SPAN style="mso-bidi-font-weight: bold">自然人</SPAN>。 <o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第七条</SPAN><SPAN style="FONT-FAMILY: 楷体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体"> <SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">中华人民共和国境外（以下称境外）单位和个人<SPAN style="mso-bidi-font-weight: bold">在境内发生应税交易，</SPAN>以购买方为扣缴义务人</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-weight: bold">。<o:p></SPAN></SPAN></FONT></P>


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