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- Can individual operators (self-employed) apply for General VAT Payer (GVP) qualification? 个体经营者能否申请一般纳税人资格？
- A general VAT payer may include transportation costs incurred during production in calculating the input VAT credit. 二)一般纳税人在生产经营过程中所支付的运输费用，允许计算抵扣进项税额。
- Normal VAT payers have the right to require deduction of input tax calculated on the transportation fees paid for purchasing goods form others. 38增值税一般纳税人外购货物所支付的运输费用，有要求计算进项税额予以扣除的权利。
- Export enterprises exporting products purchased from small-scale VAT payers must present a VAT invoice to obtain a VAT refund. 今后凡出口企业从小规模纳税人购进的货物出口，一律凭增值税专用发票及有关凭证办理退税。
- Small-scale VAT payers can request that the tax authorities issue a VAT invoice for products sold to export enterprises. 小规模纳税人向出口企业销售这些产品，可到税务机关代开增值税专用发票。
- One-time fees collected by public utility VAT payers are subject to VAT if the fees are directly related to the quantity of goods sold. Otherwise, such fees are not taxable. 对从事热力、电力、燃气、自来水等公用事业的增值税纳税人收取的一次性费用，凡与货物的销售数量有直接关系的，征收增值税；凡与货物的销售数量无直接关系的，不征收增值税。
- Normal VAT payers doing old and waste materials business have the right to require deduction of input tax calculated on the money amount for purchase indicated in the purchase document . 40从事废旧物资经营的增值税一般纳税人收购废旧物资，有按收购凭证上注明的收购金额计算进项税额予以扣除的权利。
- Normal VAT payers have the right require deduction of input tax calculated on the tax exempted agricultural products purchased form the agricultural producers or agricultural products from small-scale VAT payers. 39增值税一般纳税人向农业生产者购进免税农业产品，或向小规模纳税人购进农业产品，有要求计算进项税额予以扣除的权利。
- The office is asking for the vat papers. 办事处要有关增值税的文件。
- I just want an ordinary car without the frills. 我只要一辆没有多余装饰的普通汽车。
- The worker is dyeing cloth in a vat. 工人正在一个大桶里染布。
- Now ordinary repairs can be handled in our plant. 现在一般的修理工作都可在我们厂进行了。
- The rules will suffice for all ordinary needs. 这些规定将能满足所有一般场合的需要。
- Our ordinary workday is eight hours. 我们正常的工作日是8小时。
- She is likeable enough, but very ordinary. 她还算可爱，但是并不标致。
- A shallow vat or tub used chiefly by brewers. 大浅桶主要供酿酒商用的一种浅的盆或缸
- He preferred be treated as an ordinary worker. 他宁愿被当成普通工人看待。
- The company is guilty of evading the vat regulations. 裁定该公司犯有逃避增值税规定管辖的罪行。
- He is a man of intelligence far above the ordinary. 他是个智力非同寻常的人。
- An ordinary jubilee occurs every twenty-five years. 普通大赦年每二十五年轮到一次。
