一、为了解城市工商经济的真实情况,正确执行税收政策,以促进正当工商业之发展,特制定本办法。申、发票制度二、凡工商业户发生交易行篇时,必须开立发票。其确无开发票之能力,经公会负责证明(无公会者直接申请)税务机关核准者,可暂免开。三、凡交易零星频繁,人力不敷之业户,可经公会呈请税务机关酌定超开点,(不得高于印花税超征点)不达起开点之交易,每晚汇总开立发票一张,作为内部记账凭证,免贴印花税票。四、呈准免开发票之业户,其未达起开点之交易,如买方索取发票 First, in order to understand the true situation of urban business and economy, and correctly implement the tax policy to promote the development of due business, specially formulated this approach. Shen, the invoice system Second, where the business sector transactions occur, you must open an invoice. It does not have the ability to invoice, the Association is responsible for proof (no confederate direct application) approved by the tax authorities, may temporarily open. Third, those who deal with sporadic, manpower is not enough, may be submitted to the tax authorities by the Society discrepancy, (not higher than the stamp mark over the point of access) does not open the opening of the transaction, a summary of the invoicing a night Zhang, as an internal accounting vouchers, stamp duty stamp duty exempt. Four, is exempt from invoicing business households, it did not reach the opening of the transaction, such as the buyer for an invoice