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国家税务总局国税发[2000]180号第一条 为了打击防范虚开增值税专用发票等违法犯罪活动,规范增值税专用发票协查(以下简称协查)管理,制定本办法。第二条 县或者县以上税务机关(以下简称受托方)必须依照本办法接受其他地区同级税务机关(以下简称委托方)的委托或者按照上级税务
Article 1 of the State Administration of Taxation Guo Shui Fa [2000] No.180 These Measures are formulated in order to crack down on illegal and criminal activities such as preventing fake VAT invoices and to standardize the management of special invoices for value-added tax (hereinafter referred to as investigation and verification). Article 2 The tax authorities (hereinafter referred to as trustees) at or above the county level must accept the trusts of the tax authorities (hereinafter referred to as the entrusting party) at other levels in accordance with the present Measures in accordance with the present Measures,