论文部分内容阅读
由于现行发票的印刷比较简单,“发票监制章”又不统一,不法分子采取伪造、私售、涂改发票犯罪的行为,已成为扰乱经济秩序的一大公害。国家税务局为了加强发票管理,决定从1993年1月1日起在全国统一更换新版发票。新版发票增印了浅黄色底纹,统一套印了椭圆形的“全国统一发票监制章”。发票换版工作从1991年7月起分阶段进行。第一阶段为筹备阶段,从1991年7月至1991年12月
Because the printing of the current invoice is relatively simple, the “invoicing chapter” is not unified. Criminals who commit crimes of forging, selling, or changing invoices have become a public nuisance to disrupt the economic order. In order to strengthen the invoice management, the State Administration of Taxation decided to uniformly replace the new version of the invoice nationwide from January 1, 1993. The new version of the invoice printed a light yellow shading, a uniform overprint oval “national unified invoice chapter.” Invoice for the plate from July 1991 onwards. The first phase is the preparatory phase, from July 1991 to December 1991