第三十六条 除本条例另有规定外，单位和个体工商户年应征增值税销售额超过小规模纳税人标准的，应当向主管税务机关办理一般纳税人登记，并自超过小规模纳税人标准的当期起按照一般计税方法计算缴纳增值税。
“One of our owners down in Addison, in Dallas, has been part of the system for 20 years,” Brewster notes. After leaning into corporate support by developing a marketing plan with the home office, using sales tools and investing in technology, the franchise owner “had explosive growth. Last year, he saw gross sales just skyrocket in the 80% range,” Brewster shares.
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