发挥增值税专用发票的监控作用

• 作 者: 陈向东
• 出 处: 福建税务
• 发表日期: 1996年03期
• 关键词: 增值税专用发票 商事凭证 增值税征收 进项税额 销货方 购货方 税务机关 进项发票 发票管理 经济活动

发挥增值税专用发票的监控作用文陈向东图／苏翔天增值税专用发票不仅是纳税人经济活动的重要商事凭证，而且是兼记销货方纳税义务和购货方进项税额的合法证明。增值税专用发票的双重身份，决定了它在增值税征收管理中所起的重要作用，因此，它也必然成了偷税与反偷税斗争...

To play the monitoring role of VAT invoices Chen Xiangdong map / Su Xiangtian VAT invoices not only is the taxpayers economic activity important commercial document, but also both the tax obligations of the buyer and the purchaser to verify the legal input tax amount. The double identity of the VAT invoice determines its important role in the management of VAT collection, so it must also become a tax evasion and anti-tax evasion ...