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各省、自治区、直辖市和计划单列市国家税务局、地方税务局: 为了严格贳彻执行《国家税务总局关于纳税人取得虚开的增值税专用发票处理问题的通知》(国税发[1997]134号,以下简称134号文件),严厉打击虚开增值税专用发票活动,保护纳税人的合法权益,现对有关问题进一步明确如下: 有下列情形之一的,无论购货方(受票方)与销售方是否进行了实际的交易,增值税专用发票所注明的数
State Administration of Taxation and Local Taxation Bureau of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: In order to strictly implement the “Circular of the State Administration of Taxation on the Handling of False VAT Special Invoices by Taxpayers” (Guoshuifa [1997] No. 134 (Hereinafter referred to as the “Document 134”), cracking down on the special VAT invoices and protecting the legitimate rights and interests of taxpayers. The relevant issues are further clarified as follows: In any of the following circumstances, whether the purchaser (receiver) Whether the seller conducted the actual transaction, the number of VAT invoices specified