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现行的《全国发票管理暂行办法》,只适用于国内企业,明确规定不适用于外商投资企业。因此,对外商投资企业的发票管理,必须根据外商投资企业的特点,结合我国实际情况和国际惯例,另行制定切实可行而又行之有效的办法。如何制定呢?我谈几点意见。一、集中管理与分散管理的问题。对外商投资企业的发票是由税务机关统一管理,还是分散由各企业自行管理?我在实践中觉得,这要根据本地区企业的经营状况和特点,以及税务机关的征管水平来确定。同国内企业相比起
The current “Interim Measures for the Management of Invoices in the People’s Republic of China” applies only to domestic enterprises, which clearly stipulate that they are not applicable to foreign-invested enterprises. Therefore, for invoice management of a foreign-invested enterprise, it is necessary to formulate a practical and effective method according to the characteristics of the foreign-funded enterprise in light of the actual conditions in China and international practices. How to make it? I talk a few comments. First, the centralized management and decentralized management issues. Is the invoice to the foreign-funded enterprise uniformly administered by the taxation authority or dispersed by the enterprises themselves? In my opinion, this should be determined according to the operating conditions and characteristics of the enterprises in the region and the collection level of the tax authorities. Compared with domestic enterprises