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重庆市税务局: 你局渝税明电(1994)23号《关于请明确发票防伪专用品的请示》收悉,经研究,现批复如下: 发票防伪专用品是指经税务机关批准并监制,用于提高发票印制难度,防止伪造的专门产品。根据国税发〔1991〕111号《国家税务局关于在全国统一“发票监制章”和发票换版工作有关问题的通知》及国税发〔1993〕112号《国家税务总局关于印发“增值税专用发票”式样的通知》的有关规定,目前主要的发票防伪专用品包括:发票底纹版、发票防伪专用纸及其他特定用于发票防伪的物品。
Tax Bureau of Chongqing Municipality: You Bureau Yutong Mingdian (1994) No.23, “Request for a Clear Invoice for Anti-counterfeiting Products,” has been collected. Upon research, it is hereby approved as follows: The invoice anti-counterfeit products are those approved by the tax authorities and supervised by the tax authorities, Used to improve the difficulty of printing invoices, to prevent counterfeiting of specialized products. According to Guo Shui Fa [1991] No. 111, Circular of the State Administration of Taxation on Uniform Invoicing of Invoices and Issues Concerning the Reissue of Invoices in the Nation, and Guo Shui Fa [1993] No. 112 Special Issue of Value Added Tax Invoices issued by the State Administration of Taxation “Model Notice” the relevant provisions of the current major invoice anti-counterfeiting products include: Shading version of the invoice, invoice security paper and other special invoices for anti-counterfeiting items.