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从2006年8月1日起,国家统一推行了用税控器具开具的新版货运发票,新版货运发票按使用对象不同分为《公路、内河货物运输业统一发票》和《公路、内河货物运输业统一发票(代开)》两种。自开发票由自开票纳税人领购和开具;代开发票由代开单位领购和开具。代开发票由税务机关代开或者由税务机关指定的单位代开。纳税人需要代开发票时,应当到税务机关及其指定的单位办理代开发票事宜。
From August 1, 2006 onwards, the state has introduced a new version of freight invoices issued with tax control devices. The new version of freight invoices is divided into “uniform invoices for highway and inland river freight transportation” and “highway and river freight transportation Unified invoice (on behalf of) ”two. Since the invoice was purchased and issued by the taxpayers since the invoice; on behalf of the open invoices by the units to buy and issue. On behalf of the tax authorities on behalf of the open open or designated by the tax authorities on behalf of the open. When taxpayers need to issue invoices on their behalf, they should go to the tax authorities and their designated entities to handle the matters concerning the issuance of invoices.