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国税函[2006]735号2006年7月28日各省、自治区、直辖市和计划单列市国家税务局、地方税务局:为了加强发票管理和财务监督,保障国家税收收入,维护经济秩序,1993年12月,经国务院批准,财政部发布了《中华人民共和国发票管理办法》(以下简称《发票管理办法》)。《发票管理办法》第
State Administration of Taxation and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan: In order to strengthen invoice management and financial supervision, safeguard the tax revenue of the state and safeguard the economic order, the State Administration of Taxation, [2006] No.735, July 28, 2006, In January, with the approval of the State Council, the Ministry of Finance issued the “Measures for the Administration of Invoice of the People’s Republic of China” (hereinafter referred to as the “Invoice Management Measures”). “Invoice Management Measures” section