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2012年11月8日,全国总工会经审会发布了《关于规范工会票据审计工作的规定》(工审会字〔2012〕9号)(以下简称全总《票据审计规定》)。全总《票据审计规定》第二条:“本规定所指票据包括发票和财政票据。发票按照税收征管范围划分为国税、地税发票。财政票据分为政府非税收入票据和其他财政票据。”八届全国人大常委会第十三次会议1995年5月10日通过的《票据法》第二条:“在中华人民共和国境内的票据活动,适用本法。本法所
On November 8, 2012, the All-China Federation of Trade Unions (ACFTU) promulgated the ”Provisions Concerning the Standardization of Auditing of Trade Union Notes“ (ICJ [2012] No. 9) (hereinafter referred to as the ”General Audit of Notes“). Article 2 of the ”General Provisions of Audit of Bills:“ The bills referred to in these Provisions include the invoices and financial bills, which are divided into the national tax and local tax invoices in accordance with the scope of tax collection and management, and the fiscal bills are divided into government non-tax revenue bills and other fiscal bills. ”Eighth of the Standing Committee of the Eighth NPC Standing Committee on May 10, 1995 by the“ Notes Law ”Article II: " This bill is applicable to the activities of the People’s Republic of China.