Article 1 All units and individuals engaged in the sales of goods, provision of processing, repairs and replac ement services, and the importation of goods within the territory of the Peoples Republic of China are taxpayers of Value-Added Tax (heteinafter
Article 1 All units and individuals engaged in the sales of goods, provision of processing, repairs and replac ement services, and the importation of goods within the territory of the Peoples Republic of China are taxpayers of Value-Added Tax (heteinafter
第一条在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税义务人（以下简称纳税人），应当依照本条例缴纳增值税。