营业税“纳税人”的法律解读  

Researching of the Business Tax Taxpayers

作　　者：张晓华[1] 

机构地区：[1]山西大同大学商学院,山西大同037009

出　　处：《山西大同大学学报（社会科学版）》2013年第1期36-38,共3页Journal of Shanxi Datong University(Social Science Edition)

摘　　要：《中华人民共和国营业税暂行条例》及《中华人民共和国营业税暂行条例实施细则》实施三年来,相关各方对纳税人的理解与界定存在很多分歧和误解,本文通过对条文的解读,旨在厘清营业税纳税人概念、界定纳税人范围、提高营业税实务操作能力并防范纳税风险。PRC Business Tax Tentative Regulations and PRC Business Tax Tentative Regulations Implementing Rules have been carried out for three years, but people always misunderstand the concept of the business tax taxpayers. This paper aims to dispel misgivings of the business tax taxpayers and define the scope of taxpayers, so that people can use this laws easier.

关 键 词：纳税人 境内 内设机构 

分 类 号：D912.2[政治法律—民商法学]