论文部分内容阅读
近期,笔者就我省某人口大县的发票管理和使用情况进行了专题调研。据资料显示,该县所使用的正式税务发票共分15大类、25种类,近70个不同名称和票面金额的发票。除饮食服务业使用定额发票之外,其他均为填开式发票。发票由县税务局申请,市税务局统一在指定印刷厂印刷,县税务局统一发放到各征收分局和管理分局,纳税人提出书面申请,经征收分局和管理分局同意后,领取并使用发票。2001年全
Recently, the author of a large population in our province’s invoice management and use of a special survey. According to statistics, the county’s official tax invoices are divided into 15 categories, 25 categories, nearly 70 invoices of different names and parities. In addition to the food and beverage service using fixed invoice, the other are filled open invoice. The invoice shall be submitted by the county taxation bureau. The municipal taxation authority shall uniformly print the materials at the designated printing factories. The county taxation authority shall issue the collected tax invoices to all the collection bureaus and administrative bureaus in a unified manner. The taxpayers shall submit written requisitions and receive the invoices after the bureaus and management bureaus agree. All in 2001