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湖北省谷城县税务部门在增值税专用发票管理上,采取严把“双关”,实施“双控”的办法。 严把“双关”。一是严把发放关。对经确认的增值税一般纳税人,由县税务局发票股集中核发专用发票购领簿,领票时各所、处分管发票的主任、发票管理员、企业增值税专用发票管理员必须同时参加,购领簿上张贴企业增值税专用发票管理员2寸免冠照片一张,并附身份证复印件一份和签名笔迹,以后再放发时,必须在审核无误后,方予发给专用发票。二是严把填开关。
Gucheng County, Hubei Province, the tax department in the special management of VAT invoices, strict “pun”, the implementation of “dual control” approach. Strict “double clearance.” First, strict clearance. The confirmed VAT general taxpayer issued by the Inland Revenue Department focused invoices issued a special invoice purchase book, when the votes, the director in charge of invoicing, invoice administrators, VAT invoices administrators must participate in the same time, The purchase of books posted on the VAT invoice manager 2-inch photo of a free photo, and a copy of the ID card and signature handwriting, and then release, you must be in the audit is correct, the party will be issued a special invoice. Second, strict filling switch.