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国家税务总局公告2016年第59号现将纳税人代开发票(纳税人销售取得的不动产和其他个人出租不动产由地税机关代开增值税发票业务除外)办理流程公告如下:一、办理流程(一)在地税局委托国税局代征税费的办税服务厅,纳税人按照以下次序办理:1.在国税局办税服务厅指定窗口:(1)提交《代开增值税发票缴纳税款申报单》(见附件);(2)自然人申请代开发票,提交身份证件及复印件;
Announcement of the State Administration of Taxation No. 59 of 2016 Now that the taxpayers will issue invoices on behalf of (the real estate acquired by the taxpayers and other real estate for rent by the local tax authorities other than the value-added tax invoices business) shall be announced as follows: I. Procedures ) At the Inland Revenue Department commissioned by the Inland Revenue Department on behalf of the tax collection Office of Tax Service, the taxpayers in accordance with the following order: 1. In the IRS Office of the designated tax service window: (1) to submit “to open a VAT invoice to pay tax returns Single ”(see annex); (2) natural person to apply for an invoice, submit a copy of identity documents and;