一般纳税人A，B，C类企业是怎么划分的？
\u4e00\u822c\u7eb3\u7a0e\u4ebaA\uff0cB\uff0cC\u7c7b\u4f01\u4e1a\u662f\u600e\u4e48\u5212\u5206\u7684\uff1f\u4e00\u822c\u7eb3\u7a0e\u4eba\u8d44\u683c\u3001\u7ea7\u522b\u586b\u5199\u9700\u8981\u8be2\u95ee\u7a0e\u52a1\u5c40\u76f8\u5173\u90e8\u95e8\u3002 \u4e00\u822c\u65b0\u8ba4\u5b9a\u7684\u4e00\u822c\u7eb3\u7a0e\u4eba\u6682\u5b9a\u662fC\u7ea7\u3002\u4e00\u822c\u7eb3\u7a0e\u4eba\u8bc4\u7ea7\u6839\u636e\u7eb3\u7a0e\u4eba\u7eb3\u7a0e\u60c5\u51b5\u5206A\u3001B\u3001C\u3001D\u56db\u4e2a\u7b49\u7ea7\u3002
\u5de5\u4f5c\u4e0e\u751f\u6d3b\u7684\u5173\u7cfb\u662f\u76f8\u8f85\u76f8\u6210\u7684\uff0c\u5de5\u4f5c\u53ef\u4ee5\u4e3a\u751f\u6d3b\u63d0\u4f9b\u4fdd\u969c\uff0c\u66f4\u597d\u751f\u6d3b\u5219\u662f\u5de5\u4f5c\u7684\u76ee\u7684\u3002\u4eba\u5982\u679c\u4e0d\u5de5\u4f5c\u7684\u8bdd\uff0c\u751f\u6d3b\u4e0d\u4ec5\u6ca1\u6709\u4fdd\u969c\uff0c\u8fd8\u4f1a\u788c\u788c\u65e0\u4e3a\uff0c\u5931\u53bb\u4ef7\u503c\u548c\u4e50\u8da3\u3002\u4f46\u5982\u679c\u53ea\u5de5\u4f5c\u7684\u8bdd\uff0c\u5c31\u6ca1\u6709\u65f6\u95f4\u4eab\u53d7\u751f\u6d3b\uff0c\u8fd9\u6837\u7684\u7ecf\u5386\u662f\u4e0d\u5feb\u4e50\u7684\u3002
"\u5de5\u4f5c\u72c2"\uff0c\u8fd9\u4e2a\u8bcd\u6c47\u5927\u5bb6\u4e0d\u964c\u751f\uff0c\u5370\u8c61\u4e2d\u8fd9\u662f\u5f53\u4ee3\u4ea7\u751f\u7684\u4e00\u4e2a\u6781\u65b0\u7684\u8bcd\u6c47\u3002\u5b83\u6307\u7684\u662f\u5bf9\u5de5\u4f5c\u6781\u5ea6\u6295\u5165\u3001\u8fd1\u4e4e\u75f4\u72c2\u7684\u4e00\u79cd\u4eba\uff0c\u8fd9\u79cd\u4eba\u5927\u6982\u662f\u4e0d\u4f1a"\u751f\u6d3b"\u6216\u987e\u4e0d\u5f97\u8c08"\u751f\u6d3b"\u7684\u3002
\u5176\u5b9e\u8fd9\u6837\u7684\u4eba\u5f88\u65e9\u5c31\u6709\uff0c\u5f53\u7136\u4e5f\u904d\u53ca\u5404\u5730\uff0c\u53ea\u662f\u672a\u66fe\u4f7f\u7528\u8fd9\u4e2a\u8bcd\u7f62\u4e86\u3002\u4f3c\u4e4e\u6bcf\u4e00\u4e2a\u582a\u79f0\u4f1f\u5927\u7684\u4eba\u65e0\u4e0d\u662f\u5fd8\u6211\u5de5\u4f5c\u7684\u4eba\u3002\u6211\u4eec\u6682\u65f6\u628a\u8fd9\u79cd\u4eba\u8bf4\u6210\u662f:\u5de5\u4f5c\u7b2c\u4e00\u3001\u751f\u6d3b\u7b2c\u4e8c\u7684\u4eba\u3002\u751a\u81f3\u662f\u4eba\u751f\u4e2d\u53ea\u6709\u5de5\u4f5c\u7684\u4eba\u3002
\u518d\u5c31\u662f\u6240\u8c13\u8ffd\u6c42\u6781\u81f4\u751f\u6d3b\u7684\uff0c\u4ed6\u4eec\u4e0d\u4e00\u5b9a\u975e\u5e38\u5bcc\u6709\uff0c\u5bf9\u5de5\u4f5c\u4e5f\u6709\u70ed\u60c5\u3002\u53ea\u662f\u4ed6\u4eec\u8ba4\u4e3a\u5de5\u4f5c\u662f\u7b80\u5355\u53c8\u7b80\u5355\u7684\uff0c\u5728\u4ed6\u4eec\u7684\u4e16\u754c\u7edd\u4e0d\u5bb9\u8bb8\u5c06\u751f\u6d3b\u8bf4\u6210\u662f"\u65e5\u5b50"\u3002\u5e94\u8be5\u8bf4\u8fd9\u6837\u7684\u4eba\u8fc7\u7684\u662f\u6781\u5ea6\u6f47\u6d12\u548c\u60ec\u610f\u7684\uff0c\u4ed6\u4eec\u7684\u751f\u547d\u7684\u610f\u4e49\u5728\u4e8e\u6b64\u3002\u8fd9\u79cd\u4eba\u7b97\u662f:\u751f\u6d3b\u7b2c\u4e00\u3001\u5de5\u4f5c\u7b2c\u4e8c\u7684\u4eba\u3002
\u8fd8\u6709\u4e00\u79cd\u4eba\u6700\u6700\u7406\u60f3\u3001\u6570\u91cf\u5f88\u591a\u3002\u90a3\u5c31\u662f\u5c06\u5de5\u4f5c\u548c\u751f\u6d3b\u4e25\u683c\u5206\u5f00\uff0c\u5de5\u4f5c\u5c31\u662f\u5de5\u4f5c\uff0c\u751f\u6d3b\u5c31\u662f\u751f\u6d3b\u3002"\u516c\u79c1\u5206\u660e"\u662f\u4ed6\u4eec\u7684\u539f\u5219\u548c\u613f\u671b\uff0c\u4ece\u4e0d\u6df7\u4e3a\u4e00\u8c08\u3002\u4ed6\u4eec\u8ba4\u4e3a\u5de5\u4f5c\u548c\u751f\u6d3b\u662f\u540c\u6837\u91cd\u8981\u7684\uff0c\u5de5\u4f5c\u662f\u4ed6\u4eec\u7684\u9700\u8981\uff0c\u751f\u6d3b\u662f\u4ed6\u4eec\u7684\u8ffd\u6c42\u3002
\u6211\u8fd8\u60f3\u8bf4\u8d77\u8fd9\u6837\u4e00\u79cd\u4eba\uff0c\u751f\u6d3b\u65e0\u7591\u662f\u4ed6\u4eec\u4eba\u751f\u7684\u6700\u9ad8\u76ee\u7684\uff0c\u5176\u5b9e\u4ed6\u4eec\u5185\u5fc3\u4e5f\u6ca1\u6709\u5173\u4e8e\u751f\u6d3b\u7684\u6982\u5ff5\uff0c\u4ed6\u4eec\u53ea\u662f\u6709\u8fd9\u6837\u7684\u903b\u8f91:\u5de5\u4f5c\u662f\u4e3a\u4e86\u751f\u6d3b\uff0c\u6216\u8005\u8bf4\uff0c\u5de5\u4f5c\u662f\u4e3a\u4e86\u66f4\u597d\u7684\u751f\u6d3b\uff0c\u4e0d\u5de5\u4f5c\u5c31\u4e0d\u80fd\u751f\u6d3b\u3002
\u8fd9\u65f6\u5019\u7684\u751f\u6d3b\u7684\u6982\u5ff5\u597d\u50cf\u53ea\u662f"\u6d3b\u7740"\u6216"\u751f\u5b58"\u3002\u5176\u5b9e\u4e0d\u7136\uff0c\u5b83\u662f\u4e00\u79cd\u610f\u8bc6\u3002\u6211\u89c9\u5f97\u5728\u6211\u56fd\u4f20\u7edf\u91cc\u6709\u8fd9\u6837\u7684\u610f\u8bc6\uff0c\u6240\u6709\u4eba\u6216\u8005\u8bf4\u7edd\u5927\u591a\u6570\u4eba\u7684\u601d\u8def\u662f\u53d7\u5230\u8fd9\u79cd\u903b\u8f91\u7684\u9650\u5236\u7684\u3002
\u6211\u4eec\u5f53\u7136\u4e0d\u80fd\u5fd8\u8bb0\u8fd9\u6837\u4e00\u7fa4\u4eba\uff0c\u4ed6\u4eec\u662f\u4e00\u7fa4\u5feb\u4e50\u7684\u4eba\u3002\u5728\u4ed6\u4eec\u7684\u4e16\u754c\u91cc\uff0c\u5de5\u4f5c\u548c\u751f\u6d3b\u90fd\u662f\u827a\u672f\u5316\u4e86\u7684\u3002\u4ed6\u4eec\u4ece\u4e0d\u601d\u8003\u6d3b\u7740\u662f\u4e3a\u4e86\u5de5\u4f5c\u8fd8\u662f\u5de5\u4f5c\u662f\u4e3a\u4e86\u6d3b\u7740\u7684\u95ee\u9898\u3002\u5728\u4ed6\u4eec\u7684\u6bcf\u4e00\u5929\u91cc\uff0c\u90fd\u662f\u4eab\u53d7\u7684\u3002
\u8fd8\u6709\u591a\u79cd\u591a\u6837\u7684\u4eba\uff0c\u6709\u7684\u662f\u6211\u4eec\u65e0\u6cd5\u5f62\u8c61\u5730\u5f62\u5bb9\u7684\u3002
\u751f\u6d3b\u662f\u4e00\u4e2a\u4eba\u4e00\u751f\u7684\u5168\u90e8\u8fc7\u7a0b\uff0c\u5de5\u4f5c\u53ea\u662f\u751f\u6d3b\u7684\u4e00\u90e8\u5206\u3002\u5982\u540c\u751f\u6d3b\u4e2d\u7684\u5f88\u591a\u65b9\u9762\u4e00\u6837\uff0c\u6ca1\u6709\u4e86\u5de5\u4f5c\uff0c\u5c31\u662f\u4e00\u70b9\u6b8b\u7f3a\uff0c\u4fbf\u4e0d\u5b8c\u6ee1\u3002\u7ec8\u4e8e\u53ef\u4ee5\u7406\u89e3\u4e3a\u4ec0\u4e48\u6709\u4eba\u4e3a\u4e86\u5de5\u4f5c\u800c\u6682\u65f6\u653e\u5f03\u751f\u6d3b\u53e6\u4e00\u90e8\u5206\uff0c\u751f\u6d3b\u4e0d\u53ea\u662f\u6d3b\u7740\uff0c\u4f46\u662f\u6d3b\u7740\u662f\u751f\u6d3b\u7684\u57fa\u7840\uff0c\u53ea\u6709\u751f\u6d3b\u8d77\u6765\uff0c\u624d\u7b97\u662f\u771f\u6b63\u5730\u6d3b\u7740\u3002
\u638c\u63e1\u597d\u5de5\u4f5c\u548c\u751f\u6d3b\u7684\u5173\u7cfb\uff0c\u662f\u6709\u5229\u4e8e\u6211\u4eec\u7684\u8eab\u5fc3\u6109\u60a6\u548c\u6210\u957f\u7684\u3002
绛旓細杩欐槸涓嶅悓鐨勫垎绫荤鐞嗘柟娉曪紝A绫荤撼绋庝汉鏄◣鍔″眬鎸夌収绾崇◣浜虹殑淇＄敤绛夌骇杩涜鍒嗙被绠＄悊锛孉銆B銆C绫銆涓鑸撼绋庝汉鏄渚濇嵁娉曞緥娉曡鏍规嵁绾崇◣浜虹殑鐢熶骇锛堥攢鍞級瑙勬ā锛岀撼绋庝汉鎬ц川锛屾墍鍏峰鐨勬潯浠剁瓑涓绉嶅垎绫荤鐞嗘柟寮忋傛瘮濡備俊鐢ㄧ瓑绾ч珮鐨勭撼绋庝汉鍙畾涓篈绫伙紝浣嗕笉涓瀹氭槸涓鑸撼绋庝汉锛浠栦滑鐨勫閮ㄦ潯浠朵笉涓鏍凤紝鏈変氦闆嗐佷笉瀵圭瓑锛
绛旓細浠涔堟槸澧炲肩◣A绫浼佷笟锛璺B绫鏈変粈涔堝尯鍒 鏍规嵁銆婂浗瀹剁◣鍔℃诲眬鍏充簬鍗板彂鐨勯氱煡銆(鍥界◣鍙戙2003銆92鍙)瑙勫畾锛岀撼绋庝俊鐢ㄧ瓑绾ц瘎瀹氭寜鐓х鍥涙潯鐨勮瘎瀹氬唴瀹瑰垎鎸囨爣璁″垎锛岃缃瓵銆丅銆C銆丏鍥涚骇銆傝冭瘎鍒嗗湪95鍒嗕互涓婄殑锛屼负A绾с绾崇◣浜鍏锋湁浠ヤ笅鎯呭舰涔嬩竴鐨勶紝涓嶅緱璇勪负A绾: (涓)鍏锋湁娑夊珜杩濆弽绋庢敹娉曞緥銆佽鏀挎硶瑙勮涓猴紝...
绛旓細鏌ヨ处寰佹敹鏄寚浼佷笟鎵寰楃◣寰佹敹鏂瑰紡涓烘煡璐﹀緛鏀讹紝涓汉鐙祫浼佷笟鍜屼釜浜哄悎浼欎紒涓氱殑涓汉鎵寰楃◣寰佹敹鏂瑰紡涓烘煡璐﹀緛鏀躲傛澶栵紝绾冲叆淇＄敤绠＄悊鑼冨洿鐨勪紒涓氳繕鍒嗕负鍙傝瘎浼佷笟鍜屼笉鍙傝瘎浼佷笟銆3銆5绫讳紒涓涓嶅弬璇勶紝鍏朵腑3绫诲彲鐢宠琛ヨ瘎绾у埆 鏈変笅鍒楁儏褰箣涓鐨绾崇◣浜猴紝涓嶅弬鍔犳湰鏈熺殑璇勪环锛氾紙1锛夌撼鍏ョ撼绋庝俊鐢ㄧ鐞嗘椂闂翠笉婊′竴涓瘎浠峰勾搴︾殑锛...
绛旓細鍑哄彛浼佷笟鍒欐湁鍒嗗嚭鍙ｉ锛堝厤锛夌◣绠＄悊绛夌骇銆備紒涓氭墍寰楃◣鎸夊緛鏀舵柟寮忓垎涓篈绫伙紙鏌ヨ处寰佹敹浼佷笟锛夊拰B绫锛堟牳瀹氬緛鏀朵紒涓氾級銆備俊鐢ㄧ瓑绾ц瘎瀹氭湁鍒嗙骇锛屾牴鎹鍊肩◣涓鑸撼绋庝汉鍒嗙被绠＄悊鐨勭浉鍏宠瀹锛屼竴鑸撼绋庝汉鐨勫垎绫绘爣鍑嗗簲涓庣撼绋庝俊鐢ㄧ瓑绾ц瘎瀹氫繚鎸佷竴鑷淬俓x0d\x0a鏍规嵁銆婂浗瀹剁◣鍔℃诲眬鍏充簬鍗板彂鐨勯氱煡銆嬶紙鍥界◣鍙戙2003銆92鍙凤級瑙勫畾...
绛旓細澧炲肩◣绾崇◣浜哄垎涓篈銆B銆丆銆丏鍥涚被锛屽叾涓鍊肩◣涓鑸撼绋庝汉鍒嗕负A銆丅銆丆涓夌被锛屾墍鏈夊皬瑙勬ā绾崇◣浜轰綔涓篋绫荤撼绋庝汉绠＄悊銆備笅鍒楀鍊肩◣涓鑸撼绋庝汉涓C绫绾崇◣浜猴細锛1锛夋殏璁ゅ畾鎴栬浆璁ゅ畾鐨勫皻鍦ㄨ冨療鏈熷唴鐨勪紒涓氾紱锛2锛夎繛缁笁涓湀闆剁敵鎶ャ佽礋鐢虫姤鐨浼佷笟锛鎴栬呬竴骞村唴闆剁敵鎶ャ佽礋鐢虫姤绱杈惧埌鍏鐨勪紒涓氾紱锛3锛夊鍊肩◣...
绛旓細(鑷2022骞6鏈20鏃ヨ嚦2023骞6鏈30鏃ユ湡闂达紝绋庡姟閮ㄩ棬鍔炵悊涓绫汇佷簩绫诲嚭鍙ｄ紒涓氭甯稿嚭鍙ｉ锛堝厤锛夌◣鐨勫钩鍧囨椂闂达紝鍘嬬缉鍦3涓伐浣滄棩鍐呫)锛堜簩锛変笁绫讳紒涓 绗﹀悎鏂囦欢瑙勫畾鐨C绾х撼绋庝汉鍙瘎涓轰笁绫绾崇◣浜猴紝瀵圭鍚堟潯浠剁殑閫绋庣敵鎶ヤ笟鍔★紝鑷彈鐞嗙敵鎶ヤ箣鏃ヨ捣锛15涓伐浣滄棩鍐呭姙缁撳嚭鍙ｉ锛堝厤锛夌◣鎵嬬画銆傦紙涓夛級鍥绫讳紒涓 璇勫畾鏃...
绛旓細绾崇◣绛夌骇鍒掑垎涓篈 銆B銆丮 銆丆 銆丏绾с侫 绾ф渶楂橈紝D绾ф渶浣庛侻绾у睘浜庢柊鐧昏鐨涓鑸撼绋庝汉銆傜撼绋庝俊鐢ㄧ骇鍒槸鎸囩◣鍔℃満鍏虫牴鎹撼绋庝汉灞ヨ绾崇◣涔夊姟鎯呭喌锛屽氨绾崇◣浜哄湪涓瀹氬懆鏈熷唴鐨勭撼绋庝俊鐢ㄦ墍璇勫畾鐨勭骇鍒傜撼绋庝俊鐢ㄧ骇鍒竴涓撼绋庡勾搴﹁瘎浠蜂竴娆°侫绾ц冭瘎鍒嗗湪90鍒嗕互涓婏紱B绾х撼绋庝俊鐢ㄤ负骞村害璇勪环鎸囨爣寰楀垎70鍒嗕互涓婁笉婊90鍒嗙殑...
绛旓細杩欎釜鏄涓鑸撼绋庝汉鐨勪俊鐢ㄧ瓑绾э紝鏂板姙鐨勮緟瀵兼湡涓C绾э紝姝ｅ紡涓鑸撼绋庝汉涓築绾э紝缁忓競鍥界◣灞璇勫畾淇＄敤鑹ソ鐨勫ぇ鍨嬩紒涓氫负A绾э紝涓鑸兘浼氳繘琛屽叕绀恒侫绫讳紒涓氾細淇＄敤绛夌骇鏈楂樸傚閭ｄ簺澶с佷腑鍨嬩紒涓氾紝缂寸撼鐨勭◣銆佽垂澶氾紝绋庤礋鐜囬珮锛屼笖鍙堣緝姝ｈ锛屾棤绋庡姟澶勭綒銆傝繖涓閮ㄥ垎鍙湁鏋佸皯鏁般B绫讳紒涓锛氫俊鐢ㄧ瓑绾ц緝A绫绘涔嬨涓鑸紒涓氾紝鍙...
绛旓細浣犺鐨勫簲璇ユ槸绾崇◣淇＄敤绛夌骇锛岀幇鍦ㄦ荤殑搴旇鏄疉銆丅銆丮銆丆銆丏浜旂骇 鎸夌収瑙勫畾锛岀◣鍔℃満鍏虫牴鎹撼绋庝汉灞ヨ绾崇◣涔夊姟鎯呭喌锛屽氨绾崇◣浜哄湪涓瀹氬懆鏈熷唴鐨勭撼绋庝俊鐢ㄧ骇鍒繘琛岃瘎瀹氾紝瀵逛笉鍚屼俊鐢ㄧ骇鍒殑绾崇◣浜哄疄鏂藉垎绫绘湇鍔″拰绠＄悊锛屽叿浣撳涓嬶細A绾 瀵圭撼绋庝俊鐢ㄨ瘎浠蜂负A绾х殑绾崇◣浜猴紝绋庡姟鏈哄叧浜堜互涓嬪垪婵鍔辨帾鏂斤細锛堜竴锛変富鍔ㄥ悜绀句細鍏憡骞村害...
