And the article discusses if the VAT taxpayer decide to be a general taxpayer or a small scale taxpayer.
增值税纳税人应对一般纳税人和小规模纳税人的身份选择作出决策。
If the enterprise outside the zone is a small-scale taxpayer of VAT, the aforesaid goods it sold shall be subject to the measures for tax exemption according to the existing provisions.
区外企业如属于增值税小规模纳税人，其销售的上述货物按现行规定实行免税办法。
应用推荐