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各省、市、自治区税务局,重庆市税务局:财政部制定的《增值税暂行办法》已在全国试行。现将有关税收票证、统计具体事项通知如下:一、征收增值税使用的税收票证问题。在增值税试行期间,可以“工商税专用缴款书”代用。并在“工商税专用缴款书”上加盖“增值税”戳记,以便
The tax bureaus of various provinces, municipalities and autonomous regions and Chongqing Inland Revenue Department: The “Provisional Measures on Value-Added Tax” formulated by the Ministry of Finance has been piloted throughout the country. The relevant tax receipts, statistics, specific matters are notified as follows: First, the issue of VAT tax bills used. During the trial of value added tax, you can substitute “special tax payment for industrial and commercial tax”. And in the “special tax payment for industrial and commercial tax ” stamped “value added tax ” stamp, so