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福建省漳州市芗城区税务局从保证新税制正常运行的高度来严格管理使用增值税专用发票,制定了一整套制度。 一、一般纳税人必须指定专人为发票管理员,并办理证书,负责对增值税专用发票的领购、保管,并负责对单位内部发票领用的登记、使用情况的检查、监督。单位内部领用发票时必须验旧领新、收回使用完的发
Tax Bureau of Zhangzhou City, Fujian Province, from the perspective of ensuring the normal operation of the new tax system to strictly manage the use of value-added tax invoices, developed a set of systems. First, the general taxpayer must be designated as an invoice administrator, and apply for a certificate, is responsible for the VAT invoices procurement, custody, and is responsible for internal use of invoices within the registration, the use of inspection and supervision. When you use your internal invoice, you will have to check the old one and take back the used one