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发票是购销商品、提供或者接受服务以及在从事其他经营活动中,开具、收取的收付款凭证。税务机关是管理发票的法定机关。为了加强发票管理,强化财务监督,堵塞税收漏洞,打击利用发票进行各种违法犯罪活动,维护正常的经济秩序,国家税务总局决定在全国范围内开展一次发票清理检查活动。现就发票清理检查有关事项通告如下:一、发票清理检查的对象和范围根据《中华人民共和国发票管理办法》的规定,凡纳入发票管理的各种收付款凭证,均属于这次清理检查的范围。
Invoices are purchases and sales of goods, providing or receiving services and engaged in other business activities, issued, received payment vouchers. Tax authorities are the statutory bodies that govern invoices. In order to strengthen the management of invoices, strengthen financial supervision, plug tax loopholes, combat the use of invoices for various criminal activities and safeguard the normal economic order, the State Administration of Taxation decided to carry out an invoice clearing inspection activity across the country. Now on the invoice clean-up inspection related matters notice as follows: First, the invoice clean-up inspection of the object and scope According to the “People’s Republic of China invoice management approach” requirements, where included in the invoice management of all payment vouchers, belong to the scope of this clean-up inspection .