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征管法第二十二条明确规定“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制。未经前款规定的税务机关指定,不得印制发票。”增值税专用发票目前全国大部分地区已纳入金
Article 22 of the Tax Administration Law clearly stipulates that “special invoices for value-added tax shall be printed by the enterprises designated by the tax authorities under the State Council; other invoices shall be respectively designated by the State Administration of Taxation and the local taxation authorities of the provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the tax department under the State Council Enterprise printing. Without the provisions of the preceding paragraph designated by the tax authorities may not print the invoice. ”Special VAT invoices in most parts of the country have been included in the gold