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小规模企业增值税发票由谁开？山东省巨野县读者卢世升来信问：小规模企业增值税发至由谁开？卢世升同志：国家税务总局最近向各省、自治区、直辖市税务局及各计划单列市税务局发出通知，再次重申：由税务所为小规模企业代开增值税专用发票。根据增值税暂行条例的规定，小...
Small-scale enterprises who value-added tax invoices? Reader Lu Shusheng of Juye County, Shandong Province, asked: Who opened the small-scale enterprise VAT? Comrade LU Shi-Sheng: Recently, the State Administration of Taxation issued a circular to the Inland Revenue Department of each province, autonomous region and municipality directly under the Central Government and the Inland Revenue Department of each city separately listed on the state plan, reiterating once again that a small-scale enterprise specializing in value-added tax shall be invoiced by the tax office. According to the provisions of the Provisional Regulations on Value Added Tax, small ...