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增值税赋予发票以新的内容,即凭增值税专用发票上注明的税款扣税,发票联和抵扣联是反映企业销售方销项税额和购入方进项税额的合法证明.企业在商事活动中为维护自身的利益和减少损失,需对增值税专用发票有全新的认识,发票与企业利益紧密地联系起来.因此,企业在销售货物或提供劳务时,不仅要正确、合法、规范地开具专用发票,而且在原材料、物资、商品等购入环节必须采取有效措施,取得并保存有效、合法的增值税专用发票.但是,由于我国首次凭专用发票扣税,企业对其的熟练掌握和使用需有一个过程,加之人员素质、管理机制、利益因素等原因,企
VAT gives the invoice a new content, that is, it is deducted with the tax specified on the special value-added tax invoice, and the invoice link and offset link are legal certificates that reflect the sales tax amount of the seller and the input tax amount of the purchaser. In order to safeguard their own interests and reduce losses, commercial activities need to have a new understanding of VAT invoices. Invoices are closely linked to the interests of enterprises. Therefore, when companies sell goods or provide services, they must not only be correct, legal, and standardized. To issue special invoices, and must take effective measures in the procurement of raw materials, supplies, commodities, etc., to obtain and save valid and legal VAT invoices. However, due to China’s first tax deduction with special invoices, the company’s proficiency in its grasp And the use of a process, coupled with the quality of personnel, management mechanisms, benefits and other reasons, enterprises