中华人民共和国增值税法（征求意见稿）(7)
<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-hansi-font-family: 宋体"><FONT face=宋体>（三）销售不动产、转让自然资源使用权的，不动产、自然资源所在地在境内；<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-hansi-font-family: 宋体">（四）销售金融商品的，销售方为境内</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">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，或者金融商品在境内发行。<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">第十条</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-hansi-font-family: 宋体"><FONT face=宋体>进口货物，是指货物的起运地在境外，目的地在境内。<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 31.8pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第十一条</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">下列情形视同应税交易，应当依照本法规定缴纳增值税:<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 31.8pt; 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">（一）单位和个体工商户将自产或者委托加工的货物用于集体福利或者个人消费；<o:p></SPAN></FONT></SPAN></P>


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