1996年第4期《财务与会计》刊登的“希望增值税专用发票有个统一填写规范”一文,的确说出了基层企业办税会计的心里话。在此,我也就工作中遇到的有关增值税发票的问题谈谈看法。1.增值税票面额的限定上应统一标准。现在的情况是如“万元”增值税票有的税局认为该票不仅可以开万元金额,也可以开千元金额。而有的税局认为万元票不能开千元金额,否则为不合格发票。2.增值税票附件的印制上应统一规定。有的增 1996 No. 4 “Finance and Accounting” published “hope that the VAT invoice has a unified standard” one article, indeed, out of the heart of business tax accounting at the grass-roots level. Here, I also talk about the VAT invoice I encountered during my work. 1. The definition of VAT taxable denomination should be uniform. Now the situation is such as “million ” value-added tax Some tax bureau that the ticket can not only open the amount of ten thousand yuan, you can also open the amount of thousand yuan. However, some tax bureaus do not think that a one-thousand-yuan ticket can not open the one-thousand-yuan amount, otherwise it is an unqualified one. 2. The VAT invoice attachment should be printed on a uniform basis. Some increase