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各省、自治区、直辖市税务局,各计划单列市税务局: 关于外商投资企业和外国企业出口商品的发票管理问题,根据《中华人民共和国发票管理办法》及其细则的规定精神,考虑出口发票使用管理的特殊情况,经研究,明确如下: 外商投资企业和外国企业直接向境外客户出口商品使用的发票,报经当地县(市)以上税务机关批准,可以由企业自行设计印制,不套印全国统一发票监制章,但印制时要在发票的右上方印明税务机关核准文号和“出口专
Inland Revenue Department of each province, autonomous region or municipality directly under the Central Government, and the Inland Revenue Department of each city separately listed in the plan: On the issue of the invoice management of the export commodities of the foreign-invested enterprises and foreign enterprises, and in accordance with the stipulations of the “Measures of the People’s Republic of China on the Management of Invoice” and its detailed rules, The special circumstances, the study, made clear as follows: Foreign-invested enterprises and foreign enterprises directly to the export invoices used by foreign customers, reported to the local county (city) above the tax authorities for approval, can be designed by the printing company, do not overprint the national unity Invoice supervising seal, but printed in the upper right of the invoice must be clearly marked the tax authority approval number and the "exit