加强抵扣凭证实物与信息的管理

• 作 者: 相希刚
• 机 构: 中交第一航务工程局有限公司,
• 出 处: 施工企业管理
• 发表日期: 2017年08期

增值税专用发票现已经全面纳入到防伪控税系统管理,通过防伪控税系统,纳税人开具的专用发票必须通过该系统的84位密码加密,纳税人取得的专用发票抵扣联,必须经过解密认证相符方能抵扣,从而减少了虚假发票的产生与流转。增值税抵扣凭证是关系到公司税负高低的关键,应加强对增值税抵扣凭证从纸质发票传递、获取、认证、保管等多

Special VAT invoices are now fully integrated into the security control system, through the security control system, taxpayers issued a special invoice must pass through the system 84 password encryption, taxpayers to obtain a dedicated invoice deduction, must be decrypted Accreditation can only be deducted, thus reducing the generation and circulation of false invoices. Value-added tax credit is the key to the level of corporate tax burden should be strengthened on the value-added tax deductions from the paper invoice delivery, access, certification, custody and more