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在我国市场经济进一步发展的环境下,增值税制度改革逐步得到大众的认同。同时,各级税务机关也在不断提高对增值税专用发票使用和管理的关注度,但是,在增值税专用发票开具方面仍然存在不少问题,存在着各种类型的开具方式,并且有悖于现今税法,在一定程度上阻碍增值税制度的贯彻落实。因此,本文主要探讨开具增值税专用发票中的问题,并提出相应的解决对策,以期能够有助于相关部门的税费制度改革。
Under the environment of further development of the market economy in our country, the reform of the value-added tax system has been gradually accepted by the general public. At the same time, tax authorities at all levels are also constantly raising concerns about the use and management of value-added tax-specific invoices. However, there are still many problems with the issuance of value-added tax special invoices. There are various types of issuance methods and are contrary to The current tax law hinders the implementation of the VAT system to a certain extent. Therefore, this article mainly discusses the issue of issuing VAT invoices, and puts forward corresponding solutions, with a view to help the tax reform of the relevant departments.