国税局明确增值税征税方面五大问题１．关于纳税地点问题。固定业户的总、分支机构不在同一县（市），但在同一省、自治区、直辖市范围内的，其分支机构应纳的增值税是否可由总机构汇总缴纳，由省、自治区、直辖市税务局决定。２．关于非企业性单位可否认定一般纳税人问题... IRS clarifies five major issues regarding VAT. About the tax location. In the same province, autonomous region or municipality directly under the Central Government, the value-added tax payable by its branches can be aggregated and paid by the head office. The tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government Decided. 2. About non-corporate units can determine the general problem of taxpayers ...