论文部分内容阅读
编辑同志: 我们是一家纺织品贸易有限公司,经营各类纺织品销售,会计核算健全,一向及时向税务机关准确提供增值税的销项税额、进项税额、应纳税额数据及其他有关增值税税务资料,是合法的增值税一般纳税人。可是,最近我公司去当地主管税务机关领购增值税专用发票时,税务机关工作人员说:“你们公司曾有过不良记录,一次未按规定要求开具发票,一次未按规定要求申报发票购、用、存情况,依法不准领购增值税专用发票。”我公司工作人员申辩:“虽然我们有过这种情况,可是我们公司当时是过失,不是故意的,而且在限期内改正了,这也不行吗?”税务工作人员坚持不准我们领购增值税专用发票。请问:我们可以继续领购增值税专用发票吗? 读者:沈伟
Editor's Comrade: We are a textile trade Co., Ltd., operating various types of textile sales, accounting sound, has always been to the tax authorities to provide accurate VAT output tax, input tax, tax payable data and other VAT information, It is a legal VAT general taxpayer. However, recently my company went to the local competent tax authorities to purchase value-added tax special invoices, the tax office staff said: “Your company had bad records, once the failure to issue invoices according to the requirements, once the failure to declare the required invoice, Use, deposit, according to the law are not allowed to purchase value-added tax invoices. ”My company staff to argue:“ Although we have had such a situation, but our company was a mistake, not intentional, and corrected within a time limit, which Is not it? ”Tax staff insisted we purchase VAT invoices. Excuse me: Can we continue to purchase value-added tax invoices? Readers: Shen Wei