中华人民共和国增值税法实施条例/Chapter 1 总则Article 6In force适用一般计税方法的纳税人为一般纳税人。一般纳税人实行登记制度，具体登记办法由国务院税务主管部门制定。Administrative Regulations · State Council · In force from January 1, 2026Article 5Back to full textArticle 7