Full text · 原文
89 字
“经营地税务机关按6%的征收率征税”，修改为“经营地税务机关按3%的征收率征税”。参见：《国家税务总局关于简并增值税征收率有关问题的公告》（国家税务总局公告2014年第36号）。
Record · chinatax
ACC. 900067983
Notice of the State Taxation Administration on Issues Concerning the Management of Special VAT Invoices for Fixed Business Households Temporarily Operating Outside Their Jurisdiction
国家税务总局关于固定业户临时外出经营有关增值税专用发票管理问题的通知
Issuer
—
Date
1995-05-16
Instrument
notice
Cited by
1
This document amends the tax collection rate for fixed business households operating temporarily outside their jurisdiction from 6% to 3%, as part of broader VAT simplification measures.