中国邮政集团增值税业务手册（试行）2013年11月增值税业务管理手册目录1.总则.................................................................................................................12.税务岗位职责..................................................................................................12.1.各层级职责范围与岗位设置.......................................................................................12.2.岗位设置职责..............................................................................................................32.3.税务岗位设置与增值税管理信息系统用户的关系...................................................63.税务登记与一般纳税人认定............................................................................63.1.税务登记......................................................................................................................63.2.扣缴义务人登记..........................................................................................................63.3.一般纳税人认定..........................................................................................................73.4.税务登记证验证或换证...............................................................................................73.5.变更税务登记..............................................................................................................83.6.注销税务登记..............................................................................................................94.政策法规指引..................................................................................................94.1.纳税义务......................................................................................................................94.1.1.纳税义务判定...................................................................................................94.1.2.扣缴义务判定.................................................................................................114.1.3.视同销售........................................................................................................114.1.4.纳税义务发生时间判定.................................................................................124.2.计税方法....................................................................................................................134.2.1.一般计税方法.................................................................................................134.2.2.简易计税方法.................................................................................................144.3.适用税率或征收率.....................................................................................................144.4.销售额........................................................................................................................15I增值税业务管理手册4.5.销项税额....................................................................................................................164.6.进项税额....................................................................................................................174.7.应纳税额计算............................................................................................................184.8.税收减免...........................................................................................
