{"id":3478,"date":"2021-03-16T02:40:06","date_gmt":"2021-03-16T02:40:06","guid":{"rendered":"https:\/\/www.elitestage.cn\/?p=3478"},"modified":"2021-08-30T08:47:46","modified_gmt":"2021-08-30T08:47:46","slug":"elitestage-3","status":"publish","type":"post","link":"https:\/\/www.elitestage.cn\/zh\/elitestage-3\/","title":{"rendered":"\u5982\u4f55\u7533\u8bf7\u4e0a\u6d77\u7684\u9080\u8bf7\u51fd\uff08PU Letter)\uff1f"},"content":{"rendered":"<p class=\"wp-block-paragraph\">As stipulated, VAT taxpayers in China are categorized into\u00a0<strong>general taxpayers<\/strong>\u00a0&nbsp;\u00a0<strong>small-scale taxpayers<\/strong>\u00a02020\u5e747\u670822\u65e5 - \u5916\u7c4d\u5bb6\u5c5e\u53ef\u4ee5\u56de\u4e2d\u56fd\u56e2\u805a\u4e86-\u4e0a\u6d77\u5f00\u653e\u5916\u7c4d\u5bb6\u5c5e\u5355\u72ec\u7533\u8bf7\u9080\u8bf7\u51fd\uff08PU Letter)\u3002\u4e2d\u56fd\u81ea3\u670828\u65e5\u65bd\u884c\u201c\u5916\u56fd\u4eba\u4e34\u65f6\u95ed\u5173\u653f\u7b56\u201d\u540e\uff0c\u5982\u679c\u5916\u56fd\u4eba\u9700\u8981\u5165\u5883\u4e2d\u56fd\u7684\u8bdd\uff0c\u5fc5\u987b\u5411\u4e2d\u56fd\u9a7b\u5916\u4f7f\u9886\u9986\u7533\u529e\u7b7e\u8bc1\uff0c\u53ea\u67093\u670828\u65e5\u4ee5\u540e\u5728\u4e2d\u56fd\u4f7f\u9886\u9986\u529e\u7406\u51fa\u7b7e\u8bc1\u65b9\u53ef\u5165\u5883\u4e2d\u56fd\u3002\u800c\u5728\u56fd\u5916\u7684\u4e2d\u56fd\u9886\u4e8b\u9986\u7533\u8bf7\u7b7e\u8bc1\u65f6\uff0c\u5c31\u5fc5\u987b\u63d0\u4f9b\u7531\u5916\u4e8b\u529e\u7b7e\u53d1\u7684\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e4b\u524d\u7533\u8bf7\u8fd9\u4e2a\u9080\u8bf7\u51fd\u975e\u5e38\u56f0\u96be\uff0c\u901a\u8fc7\u7387\u5f88\u4f4e\u3002&nbsp;<strong>5 million RMB<\/strong>&nbsp;a year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u8fd1\uff0c\u4e0a\u6d77\u5916\u4e8b\u529e\uff08\u4ee5\u4e0b\u4fe1\u606f\u53ea\u9488\u5bf9\u4e0a\u6d77\uff0c\u5176\u4ed6\u57ce\u5e02\u8bf7\u52ff\u53c2\u8003\uff0c\u5176\u4ed6\u57ce\u5e02\u8bf7\u52ff\u53c2\u8003\uff09\u5bf9\u6b64\u7b7e\u53d1\u7684\u8fd9\u4e2a\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u8fdb\u884c\u4e86\u4fee\u6539\uff0c\u5177\u4f53\u6709\u4ee5\u4e0b2\u4e2a\u91cd\u8981\u7ec6\u8282\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u6d77\u653f\u5e9c\u53bb\u9664\u4e86\u5546\u52a1\u6d3b\u52a8\u5fc5\u987b\u662f\u201c\u91cd\u5927\u7684\uff0c\u5fc5\u8981\u7684\uff0c\u7d27\u8feb\u7684\u201d\u7684\u8fd9\u4e2a\u5b9a\u4e49\uff0c\u8a00\u4e0b\u4e4b\u610f\u5c31\u662f\u53ea\u8981\u516c\u53f8\u540c\u610f\u60a8\u7684\u7533\u8bf7\uff0c\u5c31\u7b97\u662f\u666e\u901a\u7684\u5546\u52a1\u6d3b\u52a8\uff0c\u4e5f\u53ef\u4ee5\u4e3a\u5916\u56fd\u4eba\u7533\u8bf7\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u3002\u867d\u7136\u5ba1\u6279\u7ed3\u679c\u6700\u7ec8\u8fd8\u662f\u7531\u4e0a\u6d77\u5e02\u76f8\u5173\u90e8\u95e8\u51b3\u5b9a\u7684\uff0c\u4f46\u662f\u6211\u4eec\u4e0d\u96be\u53d1\u73b0\uff0c\u901a\u8fc7\u7387\u76f8\u6bd4\u4e4b\u524d\u80af\u5b9a\u4f1a\u5927\u5927\u63d0\u9ad8\u7684\u3002\n<\/br><\/br>\n\u5916\u56fd\u4eba\u7684\u5bb6\u5c5e\u73b0\u5728\u4e5f\u53ef\u5355\u72ec\u7533\u8bf7\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\uff0c\u4ece\u800c\u6765\u5230\u4e2d\u56fd\uff0c\u7406\u7531\u53ef\u4ee5\u6bd4\u5982\u662f\uff1a\u8981\u5728\u4e2d\u56fd\u4e0a\u5b66\uff08\u4f8b\u5982\uff1a\u5916\u7c4d\u5c0f\u5b69\uff09\uff0c\u6216\u8005\u7167\u987e\u5c31\u4e1a\u4eba\u58eb\u7684\u751f\u6d3b\u8d77\u5c45\uff08\u4f8b\u5982\uff1a\u59bb\u5b50\uff0c\u7236\u6bcd\u7b49\u7b49\uff09\u3002\u4e5f\u5c31\u662f\u8bf4\u5916\u7c4d\u5bb6\u5c5e\u5df2\u7ecf\u53ef\u4ee5\u7533\u8bf7\u56de\u4e2d\u56fd\uff0c\u5bb6\u5ead\u7ec8\u5f97\u4ee5\u56e2\u805a\u4e86\u3002<\/p>\n\n\n<p><span style=\"font-size: 18pt; color: #993300;\"><span style=\"color: #800000;\"><strong>Q1. <\/strong><\/span><span style=\"font-size: 14pt; color: #800000;\">\u5177\u4f53\u529e\u7406\u6d41\u7a0b :<\/span><\/span><\/p>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<p><span style=\"color: #3366ff; font-size: 18pt;\"><strong>A:<\/strong><\/span> 01 \u8054\u7cfb\u4e0a\u6d77\u5e02\u76f8\u5173\u90e8\u95e8\uff0c\u544a\u77e5\u9700\u8981\u7533\u8bf7\u6765\u534e\u7b7e\u8bc1\u7684\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u3002\u4ed6\u4eec\u4f1a\u6839\u636e\u4f60\u516c\u53f8\u6240\u5728\u5730\u533a\uff0c\u544a\u77e5\u4f60\u76f8\u5e94\u533a\u7684\u76f8\u5173\u8054\u7cfb\u4eba\u548c\u8054\u7cfb\u65b9\u5f0f\u3002\n<\/br><\/br>\n02 \u8054\u7cfb\u533a\u90e8\u95e8\uff0c\u63d0\u4ea4\u653f\u5e9c\u673a\u5173\u9700\u8981\u7684\u7533\u8bf7\u6750\u6599\uff0c\u7b49\u5f85\u5ba1\u6838\u3002\n<\/br><\/br>\n03 \u62ff\u5230\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u540e\uff0c\u53d1\u9001\u7ed9\u60a8\u7684\u5916\u56fd\u88ab\u96c7\u8005\u3002\n<\/br><\/br>\n04 \u5916\u56fd\u4eba\u53ef\u4ee5\u51ed\u7740\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u53bb\u4e2d\u56fd\u4f7f\u9886\u9986\u7533\u8bf7\u7b7e\u8bc1\u8fdb\u5165\u4e2d\u56fd\u3002<\/p>\n<section>\n<section>\n<section>\n<section>\n<p><span style=\"font-size: 18pt; color: #800000;\"><strong>Q2.<\/strong><\/span> <span style=\"font-size: 14pt; color: #800000;\">\u56e0\u4e3a\u5404\u4e2a\u516c\u53f8\u7684\u60c5\u51b5\u4e0d\u5c3d\u76f8\u540c\uff0c\u6240\u4ee5\u5173\u4e8e\u6750\u6599\u6e05\u5355\uff0c\u8fd8\u662f\u4e0d\u80fd\u4e00\u6982\u800c\u8bba\u7684\u3002\u4e0b\u9762\u662f\u9488\u5bf9\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u5217\u51fa\u7684\u4e00\u4e9b\u5e38\u89c1\u95ee\u7b54\uff1a<\/span><\/p>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<p><span style=\"color: #3366ff;\"><strong><span style=\"font-size: 18pt;\">A: <\/span><\/strong><\/span><span style=\"color: #800000; font-size: 18pt;\"><span style=\"font-size: 12pt; color: #000000;\">I<\/span><\/span><b style=\"color:#ff8124\">Q1\uff1a\u73b0\u9636\u6bb5\u5916\u56fd\u4eba\u5165\u5883\u90fd\u5fc5\u987b\u7533\u8bf7\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u5417\uff1f<\/b>\n<\/br>\n\u7b54\uff1a\u662f\u7684\uff0c\u53ea\u89813\u670828\u65e5\u4e2d\u56fd\u9881\u5e03\u7684\u300a\u4e34\u65f6\u95ed\u5173\u653f\u7b56\u300b\u4e0d\u53d6\u6d88\uff0c\u4ecd\u4e00\u76f4\u5728\u5b9e\u65bd\u7684\u8bdd\u3002\u76ee\u524d\u5916\u56fd\u4eba\u5165\u5883\u4e2d\u56fd\uff0c\u90fd\u5fc5\u987b\u5728\u56fd\u5916\u4e2d\u56fd\u9886\u4e8b\u9986\u7533\u8bf7\u65b0\u7684\u7b7e\u8bc1\u5165\u5883\uff0c\u800c\u7533\u8bf7\u65b0\u7b7e\u8bc1\u7684\u6700\u91cd\u8981\u6750\u6599\u5c31\u662f\u5916\u4e8b\u529e\u7b7e\u53d1\u7684\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u3002\n\n<\/br><\/br>\n\n<b style=\"color:#ff8124\">Q2\uff1a\u6211\u4e3a\u4e0a\u6d77\u516c\u53f8\u5de5\u4f5c\uff0c\u56e0\u4e3a\u75ab\u60c5\u539f\u56e0\u4e00\u76f4\u5728\u6d77\u5916\uff0c\u6211\u5982\u4f55\u8fd4\u56de\u4e2d\u56fd\u5de5\u4f5c\uff1f<\/b>\n<\/br>\n\u7b54\uff1a\u9996\u5148\uff0c\u8bf7\u786e\u4fdd\u4f60\u7684\u5de5\u4f5c\u8bb8\u53ef\u8bc1\u8fd8\u5728\u6709\u6548\u671f\u4e4b\u5185\uff1b\u5176\u6b21\uff0c\u8ba9\u4f60\u7684\u4e0a\u6d77\u96c7\u4e3b\u4e3a\u4f60\u7533\u8bf7\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\uff0c\u62ff\u5230\u540e\uff0c\u76f4\u63a5\u5728\u4e2d\u56fd\u9886\u4e8b\u9986\u7533\u8bf7M\u7b7e\u8bc1\u5165\u5883\u3002\u5165\u5883\u540e\uff0c\u5982\u679c\u4f60\u4e4b\u524d\u7684\u5de5\u4f5c\u7b7e\u8bc1\u8fd8\u5728\u6709\u6548\u671f\u4e4b\u5185\uff0c\u4f60\u53ef\u4ee5\u7ee7\u7eed\u5de5\u4f5c\u3002\u5982\u679c\u5df2\u7ecf\u8fc7\u671f\uff0c\u4f46\u4f60\u7684\u5de5\u4f5c\u8bb8\u53ef\u8bc1\u5df2\u7ecf\u5ef6\u671f\uff0c\u6211\u4eec\u53ef\u4ee5\u628a\u4f60\u7684M\u7b7e\u8bc1\u8f6c\u6210\u5de5\u4f5c\u5c45\u7559\u8bb8\u53ef\u540e\uff0c\u4f60\u5c31\u53ef\u4ee5\u5408\u6cd5\u5de5\u4f5c\u3002<\/p>\n<section>\n<section>\n<section>\n<section>\n<p><span style=\"font-size: 18pt;\"><strong><span style=\"color: #800000;\">Q3.<\/span> <\/strong><\/span><span style=\"font-size: 14pt; color: #800000;\">What is the standard of monthly (quarterly) sales of VAT small-scale taxpayers?<\/span><\/p>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<p><strong><span style=\"color: #3366ff; font-size: 18pt;\">A:<\/span><\/strong> <b style=\"color:#ff8124\">Q3\uff1a\u6211\u76ee\u524d\u5728\u4e0a\u6d77\u5de5\u4f5c\uff0c\u5bb6\u5c5e\u56e0\u4e3a\u75ab\u60c5\u539f\u56e0\u4e00\u76f4\u8fd8\u5728\u6d77\u5916\u65e0\u6cd5\u8fd4\u56de\u4e0a\u6d77\uff0c\u5982\u4f55\u8ba9\u6211\u4eec\u56e2\u805a\uff1f<\/b>\n<\/br>\n\u7b54\uff1a\u8fd9\u6b21\u7684\u6539\u9769\uff0c\u5c31\u662f\u9488\u5bf9\u8fd9\u4e2a\u60c5\u51b5\u7684\uff0c\u4f60\u53ef\u4ee5\u8ba9\u96c7\u4e3b\uff0c\u6839\u636e\u4e0a\u9762\u7684\u6d41\u7a0b\uff0c\u4e3a\u4f60\u7684\u5bb6\u5c5e\u5355\u72ec\u7533\u8bf7\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u3002\u62ff\u5230\u540e\uff0c\u5bb6\u5c5e\u7533\u8bf7M\u6216\u8005S1\u6216\u8005Q1\u7b7e\u8bc1\u5165\u5883\u3002\u5165\u5883\u540e\uff0c\u6b63\u5e38\u529e\u7406\u5bb6\u5c5e\u5c45\u7559\u8bb8\u53ef\u8bc1\u5373\u53ef\u3002\u00a0<\/p>\n<p><b style=\"color:#ff8124\">Q4\uff1a\u76ee\u524d\u529e\u7406\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u9700\u8981\u591a\u4e45\uff1f\u6210\u529f\u7387\u9ad8\u5417\uff1f<\/b>\n<\/br>\n\u7b54\uff1a\u5e73\u57471\u4e2a\u6708\u5de6\u53f3\uff0c\u503c\u5f97\u5c1d\u8bd5\u3002<\/p>\n<section>\n<section>\n<section>\n<section>\n<p><span style=\"color: #800000;\"><strong><span style=\"font-size: 18pt;\">Q4.<\/span> <\/strong><\/span><span style=\"font-size: 14pt; color: #800000;\">How to define the applicable objects of VAT exemption policy for small-scale taxpayers?<\/span><\/p>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<p><span style=\"font-size: 18pt;\"><strong><span style=\"color: #3366ff;\">A:<\/span><\/strong><\/span> <b style=\"color:#ff8124\">Q5\uff1a\u5bf9\u4e8e\u56fd\u5bb6\u6709\u6ca1\u6709\u4e00\u4e9b\u9650\u5236\uff0c\u4efb\u4f55\u56fd\u7c4d\u7684\u5916\u56fd\u4eba\u90fd\u80fd\u7533\u8bf7\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u5417\uff1f<\/b>\n<\/br>\n\u7b54\uff1a\u662f\u7684\uff0c\u90fd\u53ef\u4ee5\u7533\u8bf7\uff0c\u6ca1\u6709\u4efb\u4f55\u9650\u5236\u3002<\/p>\n<section>\n<section>\n<section>\n<section>\n<p><span style=\"color: #800000;\"><strong><span style=\"font-size: 18pt;\">Q5.<\/span> <\/strong><\/span><span style=\"font-size: 14pt; color: #800000;\">For small-scale taxpayers with different tax payment periods, the effect of tax-free policies may be different. Can small-scale taxpayers choose to pay taxes on a monthly or quarterly basis?<\/span><\/p>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<p><strong><span style=\"color: #3366ff; font-size: 18pt;\">A:<\/span><\/strong> <b style=\"color:#ff8124\">Q6\uff1a\u5916\u56fd\u4eba\u5165\u5883\u4e0a\u6d77\u540e\uff0c\u9700\u4e0d\u9700\u8981\u9694\u79bb14\u5929\uff1f\u5982\u679c\u9694\u79bb14\u5929\u7684\u8bdd\uff0c\u662f\u653f\u5e9c\u6307\u5b9a\u573a\u6240\u5417\uff1f<\/b>\n<\/br>\n\u7b54\uff1a\u9700\u8981\uff08\u9664\u975e\u4f60\u7684\u56fd\u5bb6\u548c\u4e2d\u56fd\u6709\u5feb\u901f\u901a\u9053\u534f\u8bae\u7684\u53ef\u514d\u9664\u9694\u79bb\uff09\uff0c\u662f\u653f\u5e9c\u673a\u5173\u6307\u5b9a\u573a\u6240\u3002\u00a0<\/p>\n<p><b style=\"color:#ff8124\">Q7\uff1a\u4e4b\u524d\u6709\u7533\u8bf7\u8fc7\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\uff0c\u4f46\u662f\u6ca1\u6709\u6210\u529f\uff0c\u73b0\u5728\u8fd8\u80fd\u518d\u6b21\u7533\u8bf7\u5417\uff1f<\/b>\n<\/br>\n\u7b54\uff1a\u5f53\u7136\u53ef\u4ee5\u518d\u6b21\u7533\u8bf7\u3002\u8d8a\u65e9\u7533\u8bf7\u8d8a\u597d\u3002<\/p>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section>\n<section>\n<p><span style=\"font-size: 18pt; color: #800000;\"><strong>Q6. <\/strong><\/span><span style=\"font-size: inherit; color: #800000;\">What is the impact of changing the tax payment period in a taxpayer&#8217;s quarter on enjoying the tax exemption policy of less than 100000 yuan of monthly sales of value-added tax?<\/span><\/p>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<p><span style=\"font-size: 18pt; color: #3366ff;\"><strong>A:<\/strong> <\/span><b style=\"color:#ff8124\">Q8\uff1a\u8058\u8bf7\u4ee3\u7406\u7533\u8bf7\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u80fd\u63d0\u9ad8\u6210\u529f\u7387\u5417\uff1f<\/b>\n<\/br>\n\u7b54\uff1a\u6ca1\u6709\u4eba\u80fd\u4fdd\u8bc1\u6210\u529f\uff0c\u6700\u7ec8\u7ed3\u679c\u8fd8\u662f\u53d6\u51b3\u4e8e\u653f\u5e9c\u673a\u5173\u3002<\/p>\n<p><b style=\"color:#ff8124\">Q9\uff1a\u7533\u8bf7\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u6709\u4ec0\u4e48\u9700\u8981\u7279\u522b\u6ce8\u610f\u7684\u5730\u65b9\uff1f<\/b>\n<\/br>\n\u7b54\uff1a\n<\/br>\n1\uff09\u62ff\u5230\u7684\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u4e0a\u7684\u7b7e\u8bc1\u5730\u70b9\u662f\u56fa\u5b9a\u7684\uff0c\u4e5f\u5c31\u662f\u4f60\u5fc5\u987b\u4e8b\u5148\u786e\u5b9a\u597d\u4f60\u7684\u7b7e\u8bc1\u7533\u8bf7\u5730\u70b9\u3002\uff08\u4f8b\u5982\uff1a\u4f60\u5f53\u65f6\u9009\u62e9\u5728\u6cd5\u56fd\u5df4\u9ece\u529e\u7406\u7533\u8bf7\uff0c\u4f60\u62ff\u5230\u9080\u8bf7\u51fd\u540e\uff0c\u5c31\u4e0d\u80fd\u53bb\u4e2d\u56fd\u9a7b\u5fb7\u56fd\u9886\u4e8b\u9986\u529e\u7406\uff09\uff1b\n      \n<\/br><\/br>\n2\uff09\u76ee\u524d\uff0c\u6839\u636e\u6c11\u822a\u5c40\u4ee5\u53ca\u4e2d\u56fd\u6d77\u5173\u7684\u89c4\u5b9a\uff0c\u642d\u4e58\u822a\u73ed\u6765\u534e\u7684\u6240\u6709\u4e58\u5ba2\uff0c\u9700\u8981\u51ed\u65b0\u51a0\u75c5\u6bd2\u6838\u9178\u68c0\u6d4b\u9634\u6027\u8bc1\u660e\uff085\u5929\u4e4b\u5185\uff09\u767b\u673a\u3002\uff08\u8be6\u7ec6\u5185\u5bb9\u8bf7\u67e5\u770b&gt;&gt;&gt;\u300a\u6c11\u822a\u5c40\u3001\u6d77\u5173\u603b\u7f72\u3001\u5916\u4ea4\u90e8\u5173\u4e8e\u6765\u534e\u822a\u73ed\u4e58\u5ba2\u51ed\u65b0\u51a0\u75c5\u6bd2\u6838\u9178\u68c0\u6d4b\u9634\u6027\u8bc1\u660e\u767b\u673a\u7684\u516c\u544a\u300b\uff09<\/p>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<p><b style=\"color:#ff8124\">Q10\uff1a\u7b26\u5408\u7533\u529e\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u6761\u4ef6\u7684\u4e8b\u7531\u5206\u4e3a\u54ea\u51e0\u7c7b\uff1f<\/b>\n<\/br>\n\u7b54\uff1a\u7b26\u5408\u7533\u529e\u300a\u9080\u8bf7\u51fd-PU Letter\u300b\u6761\u4ef6\u7684\u4e8b\u7531\u5206\u4e3a\u4ee5\u4e0b\u51e0\u7c7b\uff1a\n\n 1\uff09\u4ea4\u6d41\u3001\u8bbf\u95ee\u3001\u8003\u5bdf\u7b49\uff1b\n\n 2\uff09\u5546\u4e1a\u8d38\u6613\u6d3b\u52a8\uff1b\n\n 3\uff09\u5176\u4ed6\u7279\u6b8a\u4e14\u65e0\u6cd5\u62d2\u7edd\u4e8b\u7531\u3002\u00a0<\/p>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p class=\"tx-excerpt\">As stipulated, VAT taxpayers in China are categorized into\u00a0general taxpayers\u00a0and\u00a0small-scale taxpayers\u00a0based on the level of financial accounting and scale of business. Taxpayers with annual revenue exceeding the ceiling set for small scale taxpayers must apply...<\/p>","protected":false},"author":1,"featured_media":3479,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29,96],"tags":[44,46],"class_list":["post-3478","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-visa","tag-tax","tag-vat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>No More Doubts! Q&amp;A about Small-scale Taxpayers You Concerned - elitestage.cn<\/title>\n<meta name=\"description\" content=\"As stipulated, VAT taxpayers in China are categorized into general taxpayers and small-scale taxpayers based on the level of financial accounting and scale of business.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.elitestage.cn\/zh\/elitestage-3\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"No More Doubts! Q&amp;A about Small-scale Taxpayers You Concerned - elitestage.cn\" \/>\n<meta property=\"og:description\" content=\"As stipulated, VAT taxpayers in China are categorized into general taxpayers and small-scale taxpayers based on the level of financial accounting and scale of business.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.elitestage.cn\/zh\/elitestage-3\/\" \/>\n<meta property=\"og:site_name\" content=\"elitestage.cn\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-16T02:40:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-30T08:47:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/03\/\u516c\u4f17\u53f7\u5c01\u976206.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"383\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"elitestage\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"elitestage\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/de\\\/elitestage-3\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/de\\\/elitestage-3\\\/\"},\"author\":{\"name\":\"elitestage\",\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/#\\\/schema\\\/person\\\/31203aff8c38b824ba6cad22b0ec9528\"},\"headline\":\"No More Doubts! 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