论文部分内容阅读
各省、自治区、直辖市税务局,各计划单列市税务局,沈阳、长春、哈尔滨、南京、武汉、成都、西安、广州市税务局,海洋石油税务管理局各分局: 为了保证增值税凭发票抵扣税款制度的顺利实施,国家税务总局决定对增值税专用发票实行集中统一管理。据各地反映,目前规定的增值税专用发票基本联次一式四联,不能满足用票单位经营业务上的需要,为此,就增值税专用发票联次问题特作如下通知: 1. 为了便于对增值税专用发票的集中统一管理,联次仍定为一式四联。 2.现有联次如不能满足用票单位经营业务需要,可由用票单位另行印制企业内部传递凭证,但不得对外使用。 3.企业一律不能用原发票代替内部传递凭证。
Inland Revenue Department of each province, autonomous region or municipality directly under the Central Government, tax bureau of each city with separate planning, branches of Shenyang, Changchun, Harbin, Nanjing, Wuhan, Chengdu, Xi’an, Guangzhou Municipal Taxation Bureau and Offshore Oil Taxation Bureau: In order to ensure the value- The smooth implementation of the tax system, the State Administration of Taxation decided to implement centralized and unified management of special VAT invoices. According to the reports from all over the country, the special VAT invoices currently stipulated are basically in quadruplicate and can not meet the business needs of the ticket units. Therefore, the following special issues concerning special invoices for value-added tax shall be specially notified as follows: 1. In order to facilitate Value-added tax invoices centralized centralized management, associated times still as a quadruple. 2. If the existing joint times can not meet the business needs of the ticket units, they may be separately printed by the ticket issuing units within the enterprise, but may not be used externally. 3. Enterprises can not use the original invoice instead of internal transfer of documents.