中华人民共和国增值税法（征求意见稿）(6)
<P style="LINE-HEIGHT: 28pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" 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><SPAN style="mso-spacerun: yes"> </SPAN></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">销售服务，是指有偿提供服务。<o:p></SPAN></SPAN></FONT></P>
<P style="LINE-HEIGHT: 28pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" 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><SPAN style="mso-spacerun: yes"> </SPAN></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">销售无形资产，是指有偿转让无形资产的所有权或者使用权。<o:p></SPAN></SPAN></FONT></P>
<P style="TEXT-ALIGN: left; TEXT-INDENT: 32pt; mso-char-indent-count: 2.0" class=MsoNormalCxSpMiddle align=left><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第九条</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"><FONT face=宋体>本法第一条所称在境内发生应税交易是指：<o:p></SPAN></FONT></SPAN></P>
<P style="TEXT-ALIGN: left; TEXT-INDENT: 32pt; mso-char-indent-count: 2.0" class=MsoNormalCxSpMiddle align=left><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312"><FONT face=宋体>（一）销售货物的，货物的起运地或者所在地在境内；<o:p></SPAN></FONT></SPAN></P>
<P style="TEXT-ALIGN: left; TEXT-INDENT: 32pt; mso-char-indent-count: 2.0" class=MsoNormalCxSpMiddle align=left><FONT face=宋体><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）销售服务、无形资产（自然资源使用权除外）的，销售方为境内单位和</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 宋体">个</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 宋体">人，或者服务、无形资产在境内消费；<o:p></SPAN></SPAN></FONT></P>


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