根据全国增值税工作会议讨论意见，现将有关严格增值税专用发票（以下简称专用发票）领购制度的问题通知如下：各地要严格专用发票的领购登记制度。各级国家税务机关在发售专用发票时，要同审核纳税人的纳税申报结合起来，纳税人当月购买专用发票而未申报纳税的，不得向其发售 According to the opinions of the national work conference on value-added tax, we hereby notify the following issues concerning the purchase system of strict value-added tax special invoices (hereinafter referred to as special invoices) as follows: The purchase registration system of strict special invoices must be strictly followed everywhere. The tax authorities at all levels at the time of sale of special invoices, taxpayers should be combined with the audit tax returns, taxpayers to purchase invoices in the month without reporting the tax, shall not be offered to its sale