论文部分内容阅读
金税工程运行以后,已纳入防伪税控管理的一般纳税人所使用的电脑版增值税专用发票已经通过计算机网络得到有效的监控,实现了现代化的管理。而对手工版增值税发票的管理仍处于人工核查状态,落后的管理手段与现代化征管的要求很不适应。经调查我们认为,在对手工版增值税发票
After the operation of Golden Tax Project, computerized VAT invoices used by general taxpayers that have been incorporated into the tax control of anti-counterfeiting have been effectively monitored through the computer network and modernized management has been achieved. The manual version of the VAT invoice management is still in manual verification state, backward management tools and the requirements of modern collection very suited. After investigation we think that in the manual version of VAT invoice