如何识别增值税专用发票年版问题

• 作 者: 卢振宇
• 机 构: 包头市国家税务局发票所
• 出 处: 草原税务
• 发表日期: 1998年06期
• 关键词: 增值税专用发票 国家税务总局 税务干部 稽核工作 语言文字 八位

为加强对增值税专用发票使纳税人之友用管理，1998年国家税务总局决定作废94版增值税专用发票。近日来，不少企业询问在经营活动中如何识别增值税专用发票的年版问题。另外税务系统也有不少税务干部对增值税专用发票年版问题不是十分清楚。为弄清增值税专用发票年版问题，首先?

In order to strengthen the management of the taxpayers’ special accounts for value-added tax invoices, the State Administration of Taxation decided in 1998 to set aside 94 special VAT invoices. In recent days, many companies have asked about how to recognize the annual issue of value-added tax special invoices in business activities. In addition, many tax officials also have problems with the issue of the year-end version of the special VAT invoice. To clarify the issue of the year-old VAT invoice, first of all