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财政部2012年10月22日下发《财政票据管理办法》(中华人民共和国财政部令第70号),主要包括以下内容:一是明确了财政票据的定义、种类及其使用范围、票据的票面基本内容和基本联次等内容。二是规定了财政部门是财政票据主管部门,并分别明确了财政部、省级财政部门、省以下财政部门的管理职责和权限。三是分别对财政票据印制、领购、使用等内容进行了规范,详细规定了财政票据印制权限、领购和发放程序以及使用、保管、核销、销毁等的具体要求。四是明确应当积极推进财政票据电子化改革,依托计算机和网络技术手段,实行电子开票、
On October 22, 2012, the Ministry of Finance issued the “Measures for the Administration of Financial Notes” (Order No.70 of the Ministry of Finance of the People’s Republic of China), which mainly includes the following contents: First, the definition, type and scope of the fiscal paper, the The basic content of the par and the basic link and so on. The second is to stipulate that the financial department is the competent department of the financial paper, and separately clarify the management responsibility and authority of the Ministry of Finance, the provincial finance department and the following financial departments of the province. Thirdly, it regulated the printing, acquisition, use and other contents of the fiscal paper respectively, and specified the specific requirements of the printing authority, procurement and issuance procedures, and the use, storage, verification and destruction of the fiscal paper. Fourth, it is clear that we should actively promote the electronic reform of fiscal instruments, relying on computer and Internet technology, implement electronic invoicing,