各省、自治区、直辖市和计划单列市国家税务局： 近期，一些地区询问，未纳入增值税防伪税控系统管理的企业是否可以开具新版电脑增值税专用发票。为了便于各地执行，现统一明确如下： 新版电脑增值税专用发票适用于所有使用计算机开票的增值税一般纳税人。未纳入防伪税控系统 State Tax Authorities of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities specifically designated in the State plan: Recently, some regions asked whether enterprises that have not been included in the management of VAT anti-fraud tax control systems can issue new versions of computerized value-added tax invoices. In order to facilitate the implementation of all around, the following is hereby unanimously defined: The new computerized VAT invoice applies to all VAT general taxpayers using computer billing. Not included in the security tax control system