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什么是营业税起征点
释义
营业税的起征点是由财政部规定的,仅适用于个人交纳营业税的情形。纳税人营业额未达到起征点的,不征营业税;纳税人营业额达到起征点的,应按营业额全额计算应纳税款。
营业税暂行条例及其实施细则确定的起征点幅度为:按期纳税的起征点为月营业额200--800元;按次纳税的起征点为每次(日)营业额50元。省、自治区、直辖市人民政府所属税务机关可在这个幅度内,根据实际情况确定本地区适用的起征点,并报国家税务总局备案。
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principal-to-principal transaction
principle
principle of abiding by recognized ethics of commerce
principle of abstention
principle of administration by law
principle of administrative democracy
principle of administrative openness
principle of a legally prescribed punishment for a specified crime
principle of assumed jurisdiction
principle of authorizing Chinese lawyers as agent ad litum
principle of bearing responsibility solely for one's own crime
principle of centralized and unified issuance
principle of collective self-reliance
principle of combining punishment with education
principle of common interest
principle of compensation for the use of funds
principle of comprehensiveness
principle of conflict of obligations
principle of consensus by the permanent members of the Security Council
principle of consistence of all cabinet members
principle of consistency
principle of contemporanea exposito
principle of convenience for both court and litigants
principle of correspondence between subjectivity and objectivity
principle of democratic centralism
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更新时间:2025/12/18 3:33:51