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根据现行增值税专用发票使用与管理中存在的问题,笔者建议实行增值税计税证制度。 1、增值税计税证制度的主要内容和基本原理 (1)、由国家统一印制,税务机关统一管理,在全国范围内流通使用、具有防伪性能、查寻性能、广告性能和多种定额面值(类似于货币)的增值税计税证替代原来的增值税专用发票,各增值税纳税人(“双定”纳税户除外)向主管税务机关申请领取由税务机关根据其正常纳税规模核定的周转备用计税证,在计税证上一律签署纳税人及主管税务机关的名称、通讯地址、电话号码、邮
According to the existing problems in the use and management of the special VAT invoice, the author suggests to implement the value-added tax accounting system. 1, the main contents and basic principles of VAT tax card system (1), unified printing by the state, the unified management of the tax authorities in circulation throughout the country, with anti-counterfeiting performance, search performance, advertising performance and a variety of nominal value (Similar to currency) value-added tax tax certificate instead of the original value-added tax invoice, the VAT taxpayers (“double” taxpayers) apply to the competent tax authorities to receive the tax authorities approved by the normal tax turnover Standby tax certificate, all in the tax certificate signed the taxpayer and the competent tax authorities name, mailing address, telephone number, postal