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“专用发票”系指专门为汽车维修行业设计、印制,并能反映行业业务特点和经济业务活动内容的专用凭证。近年来实践证明,统一“专用发票”的格式,加强对其使用的管理,提高“专用发票”的法律性、严肃性,有着重要的现实意义。本文结合莱州市对“专用发票”管理的实践谈点粗浅看法。一、“专用发票”的使用范围凡从事汽车维修(含专项修理)、摩托车维修和其它机动车配件销售业务的单位和个人,在取得配件销售收入和结算维修服务收入时,均须使用“专用发票”,不得以其他发票或收据作结算凭证。二、“专用发票”的印制与发放“专用发票”应由县以上税务主管机关或在征得税务主管机关同意后,由交通行政
“Dedicated Invoice” means a special voucher specially designed for the automobile maintenance industry, printed and reflecting the business characteristics of the industry and the contents of economic business activities. In recent years, practice has proved that it is of great practical significance to unify the format of “special invoices”, strengthen the management of its use, and enhance the legal and seriousness of “special invoices.” In this paper, Laizhou City, on the “special invoice” management practices talk about the crude point of view. First, the scope of use of “special invoice” Where engaged in vehicle maintenance (including special repair), motorcycle repair and other motor vehicle parts sales business units and individuals, access to spare parts sales revenue and settlement of maintenance services revenue, the use of “ Special invoice ”may not be other invoices or receipts for settlement vouchers. Second, the “special invoice,” the printing and distribution “special invoice” by the tax authorities above the county level or with the consent of the tax authorities, the traffic administration