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国家税务总局公告2012年第33号现将纳税人虚开增值税专用发票征补税款问题公告如下:纳税人虚开增值税专用发票,未就其虚开金额申报并缴纳增值税的,应按照其虚开金额补缴增值税;已就其虚开金额申报并缴纳增值税的,不再按照其虚开金额补缴增值税。税务机关对纳税人虚开增值税专用发票的行为,应按《中华人民共和国税收征收管理法》及《中华人民共和国发票管理办法》的有关规定给予处罚。纳税人取得虚开的增值税专用发票,不得作为增值税合法有效的扣税凭证抵扣其进项税额。
Announcement of the State Administration of Taxation No. 33 of 2012 Now the taxpayers fake value-added tax special tax invoices tax issues are as follows: Taxpayers fake VAT invoices, did not declare the amount of their fake VAT and should be In accordance with the amount of its fake VAT recovery; has been declared false and pay VAT, no longer in accordance with its fake amount of VAT paid. The tax authorities shall impose penalties on taxpayers for infringing the special VAT invoices according to the relevant provisions of the People’s Republic of China on Tax Collection and Management and the People’s Republic of China on Invoice Management. Taxpayers to obtain fake VAT invoices, not as valid and valid deduction of VAT vouchers deductible its input tax.