管票与管税的问题与对策

• 作 者: 谢灵珠 胡光宇
• 机 构: 卢氏县国税局,卢氏县国税局
• 出 处: 河南税务
• 发表日期: 2002年23期
• 关键词: 增值税专用发票 纳税企业 税源管理 税收征收 税务检查 发票管理 技术监督 税收法规 最高限量 岗位人员

一、问题的提出目前县级国税机关增值税专用发票是由征收管理科负责发售，但其专用发票发售卡则是由政策法规科审批下发和负责收缴。每次增值税专用发票发售数量由征收管理科根据企业需要来确定。但对于企业的生产经营情况，县局征收管理科人员因不是直接接触，了解十分有限，

First, the issue raised At present, the county-level tax authorities special VAT invoice is responsible for sale by the collection management section, but its special invoices for sale card is issued by the policy and regulations section and responsible for the collection. Each VAT invoice for sale by the collection management department according to business needs to determine. However, for the production and operation of the enterprise, the staff of the Management Bureau of the Bureau of Expropriation Bureau of the county is not directly contacted and the understanding is very limited.