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增值税专用发票只有增值税一般纳税人和税务机关为增值税小规模纳税人代开时使用。增值税制实行凭票抵扣税款制度,发票已不仅仅是商事凭证,也是税款缴纳和抵扣的凭证。
VAT invoices only VAT general taxpayers and tax authorities for small-scale VAT taxpayers on behalf of the open. Value-added tax system deducts the tax deduction system, the invoice has not only commercial evidence, but also the payment of tax and debit certificate.