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第一条为保证金税工程的顺利运行,规范采用增值税专用发票抵扣联信息企业采集方式的认证工作,特制定本规定。 第二条增值税专用发票抵扣联信息企业采集方式是指由增值税一般纳税人(以下简称纳税人)采集抵扣联的明文和密文信息形成电子数据,通过网络或磁盘报送税务机关,由税务机关进行认证的一种专用发票认证方式。 第三条采用增值税专用发票抵扣联信息企业采集方式应坚持纳税人自愿的原则。 第四条纳税人必须使用经国家税务总局组织测评合格的增值税专用发票抵扣联信息企业采集方式软件。
Article 1 In order to ensure the smooth operation of the Golden Tax Project, the special regulations on the collection of value-added tax debit and credit information collection enterprises shall be formulated and formulated in accordance with the provisions of this Provisions. Article 2 Value-Added Tax Deductible Deductible Information The method of data collection means that the general taxpayers of value-added tax (hereinafter referred to as taxpayers) collect the plaintext and ciphertext information of the deduction consultants to form electronic data and submit them to the tax authorities through the network or disk , By the tax authorities for certification of a special invoice certification. The third use of value-added tax invoices Deductible joint enterprise information collection methods should adhere to the principle of voluntary taxpayers. Article 4 Taxpayers must use the special VAT invoice that has been assessed and evaluated by the State Administration of Taxation to deduct the information collection software of the joint venture enterprise.