各设区市国家税务局,省局直属单位:《国家税务总局关于印发〈关于加强手写版增值税专用发票管理的若干规定〉的通知》(国税发明电[2003]18号)已转发各地。在执行过程中,各地反映文中第五、六、七点增值税专用发票先比对(协查)后抵扣的规定与《国家税务总局关于增值税一般纳税人 The State Administration of Taxation and the provincial bureau directly under the municipalities directly under the Central Government: Notice of the State Administration of Taxation on Printing and Distributing a Number of Provisions on the Administration of Specialized Invoices for Handwritten Version of VAT (Guo Shui Fa Yu Dian [2003] No. 18) has been forwarded to all localities. In the course of implementation, the provisions of the first, fifth, sixth and seventh special value-added tax invoices that reflect the deductible in the text of the article are compared with those of the general taxpayers on value added tax under the State Administration of Taxation