根 据国家税务总局《关于加 强国家税务局地方税务局协作的意见》(国税发[2004]4号)的精神,深圳市地税局福田征管分局(以下简称“地税福田分局”)和深圳市福田区国税局经过协调,决定对小规模纳税人临时开票采取开票即时征税的方法加强控管。从2004年4月6日开始地税福田分局在福 In accordance with the spirit of “Opinions on Strengthening the Collaboration of the Local Taxation Bureau of the State Administration of Taxation” (Guo Shui Fa [2004] No.4) issued by the State Administration of Taxation, the Futian Tax Collection and Administration Branch of the Local Taxation Bureau of Shenzhen (hereinafter referred to as “Local Government Futian Branch”) and the Futian District After the coordination of the Internal Revenue Service, it was decided to step up the control of the taxpayers by adopting the method of collecting tax invoices on a temporary basis for small-scale taxpayers. From April 6, 2004 the prefectural Futian Branch Fukuda