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第八届全国人民代表大会常务委员会第十二次会议审议了国务院关于《中华人民共和国税收征收管理法修正案(草案)》的议案,为了适应税制改革的需要和税收征收管理体制的变化,决定对《中华人民共和国税收征收管理法》作如下修改: 第十四条第一款修改为:“增值税专用发票由国务院税务主管部门指定的企业印制;其他发票,按照国务院税务主管部门的规定,分别由省、自治区、直辖市国家税务局、地方税务局指定企业印
The 12th meeting of the Standing Committee of the Eighth National People’s Congress examined the proposal of the State Council on ”Amending the Tax Administration Law of the People’s Republic of China (Draft)“. In order to meet the needs of tax system reform and the changes in the tax collection and management system, the resolution The ”People’s Republic of China Tax Collection and Administration Law,“ made the following changes: Article XIV of the first paragraph was amended as: ”VAT invoices issued by the State Council department in charge of tax administration printing; other invoices, in accordance with the State Council department in charge of tax Regulations, respectively, by the provinces, autonomous regions and municipalities State Revenue, the Inland Revenue Department designated business printing