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为了加强增值税专用发票的使用和管理工作,确保我国增值税制改革的顺利实施,经国务院批准,自1994年7月1日起,全国将统一使用新版增值税专用发票。新版专用发票启用后,原版专用发票一律停止使用,由税务机关集中收缴,统一销毁。这是一项涉及面广、专业性和政策性都很强的工作,必顺引起高度重视,现将增值税专用发票的使用和管理知识介绍如下:
In order to strengthen the use and management of special invoices for value-added tax and ensure smooth implementation of the VAT reform in our country, with the approval of the State Council, since July 1, 1994, the country will re-use the new version of the special VAT invoice. After the opening of the new special invoice, the original special invoice shall be discontinued, collected by the tax authorities, unified destruction. This is a wide range of work, professional and policy are very strong, must be Shun attached great importance, the VAT invoice now use and management knowledge is as follows: