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国家税务总局明传电报[2002]10号文件明确,自2002年6月起,要在全国范围内恢复推行增值税防伪税控开票子系统有关准备工作,在今年年底要把所有开具万元版专用发票的一般纳税人全部纳入防伪税控系统,在2003年4月底前把范围推广到所有一般纳税人。也就是要实现一般纳税人100%纳入防伪税控系统,停止使用手工版增值税专用发票。此举意味着增值税一般纳税人迟早要加入防伪税控系统,否则无法开具增值税专用发票,影响企业正常的生产经营活动。因此本刊将连续几期编发增值税防伪税控系统知识辅导的系列文章,以期帮助增值税一般纳税人了解和使用该系统。
State Administration of Taxation Mingchuan Telegraph [2002] No. 10 document clearly, since June 2002, to resume the nationwide VAT anti-counterfeiting tax billing subsystem related preparations, by the end of this year to all issued million yuan version The general taxpayers of special invoices are all included in the anti-counterfeiting tax control system and will be extended to all general taxpayers by the end of April 2003. That is to achieve 100% of the general taxpayer into the security tax control system, stop using the manual version of VAT invoices. This means that the VAT general taxpayer sooner or later to join the security tax control system, otherwise unable to issue special VAT invoice, affecting the normal production and business activities. Therefore, this issue will be compiled several series of value-added tax anti-counterfeiting tax control system knowledge counseling series of articles, with a view to help VAT general taxpayers understand and use the system.