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为规范增值税专用发票最高开票限额事项的办理,保障纳税人合法权益,根据《国家税务总局关于简化增值税发票领用和使用程序有关问题的公告》(国家税务总局公告2014年第19号)的规定,结合我省实际,现将我省增值税专用发票最高开票限额有关事项公告如下:一、实地查验范围除纳税信用级别为A级的纳税人及其分支机构外,一般纳税人申请增值税专用发票最高开票限额一百万元及以上的,主管国税机关需事前进行实地查验。
In accordance with the Notice of the State Administration of Taxation on Issues Concerning the Proceedings of Using and Clearing Value-Added Tax Invoices (State Administration of Taxation Announcement No. 19 of 2014), in order to regulate the handling of the maximum invoicing limit of value-added tax special invoices and protect the legitimate rights and interests of taxpayers, , Combined with the actual situation in our province, the province is now the maximum invoice value-added tax invoices matters related to the announcement is as follows: First, the field inspection range In addition to the tax credit level A-level taxpayers and their branches, the general taxpayer for value-added Tax invoices up to a maximum billing of one million yuan and above, in charge of the tax authorities in advance to conduct field inspections.