productive value-added tax的意思|示意

Consumptive value-added tax has many obvious advantages comparing with productive value-added tax, so that we should realize the change of value-added tax as soon as possible.

消费型增值税与生产型增值税相比有着明显的优越性，因此必须尽快实现增值税转型。

Especially after China getting into WTO, it is an infallible tendency of taxation reformation that productive value added tax is benefit to consumption value added tax.

特别是加入WTO以来，由生产型增值税向先进的消费型增值税转型是中国税收体制改革的必然趋势。

The productive labor services provided between oil-gas field enterprises and non-oil-gas field enterprises shall not be subject to value added tax.

油气田企业与非油气田企业之间相互提供的生产性劳务不缴纳增值税。

For the productive labor services subcontracted by an oil-gas field enterprise to a non-oil-gas field enterprise, no value added tax shall be collected either.

油气田企业分包非油气田企业的生产性劳务，也不缴纳增值税。

Article 3 Oil-gas field enterprises shall pay value added tax for providing productive labor services for the production of crude oil and natural gas.

第三条油气田企业为生产原油、天然气提供的生产性劳务应缴纳增值税。