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营改增以后,公司的业务对象大多要索取增值税专用发票抵扣进项税额。以前业务发生了,小张都是在公司电脑上自开增值税普通发票,偶尔有些客户要增值税专用发票时才去国税局代开,现在情况完全反转,绝大多数客户要求提供增值税专用发票,由于小规模纳税人不能自行开具增值税专用发票,导致企业的财务人员不停在公司、税务局之间两点一线,反复奔波。小规模纳税人不能自行开具增值税专用发票的情况由来已久,这最早可追溯到1993年颁布的《增
After the battalion is changed, most of the company’s business objects require deductible input VAT for special VAT invoices. Before the business took place, Xiao Zhang are on the computer since the general VAT invoice, and occasionally some customers to VAT invoices only go to the IRS on behalf of the open, and now the situation completely reversed, the vast majority of customers require VAT Special invoices, due to small-scale taxpayers can not issue VAT invoices, resulting in corporate financial officers kept in the company, the Inland Revenue between two o’clock, repeatedly running around. Small-scale taxpayers can not issue a VAT invoice for a long time, which can be traced back to the "