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据悉,这次发票清理检查工作分自查、重点检查和整改三个阶段,采取印制、使用发票的单位和个人自查与税务部门突击检查、重点检查相结合的方法,要求对增值税一般纳税人的检查面要达到100%。根据《中华人民共和国发票管理办法》的规定,凡纳入发票管理的各种收付款凭证,均属于这次清理检查的范围。这次发票清理检查的内容和重点:一是检查用票单位和个人是否按规定领购、开具、取得、保管和缴销发票,增值税一般纳税人对
It is reported that the invoice clean-up inspection sub-investigation, the focus of inspection and rectification of three stages, to print, use the invoice unit and individual self-examination with the tax department surprise checks, focusing on the combination of inspection methods, the general requirements for value-added tax The taxpayer inspection surface to reach 100%. According to the “People’s Republic of China invoice management approach,” the provisions of all invoices into the management of all kinds of payment vouchers, belong to the scope of the clean-up checks. The invoice clean-up checks the contents and priorities: First, check the ticket units and individuals are required to purchase, issue, obtain, custody and debit invoices, value-added tax general taxpayers