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近接部分地区反映,《国家税务总局关于严格控制增值税专用发票使用范围的通知》(国税发[1995]088号)的有关规定已不适应目前增值税专用发票使用的需要,经研究,现对原通知修改如下: 各地要严格控制专用发票的使用范围,对商业企业零售的烟、酒、食品、服装、鞋帽(不包括劳保专用部分)、化妆品等消费品不得开具专用发票;对工商企业销售的机械、机车、汽车、轮船、锅炉等大型机械电子设备,如购货方索取增值税专用发票,销货方可开具增值税专用发票。本通知自2000年1月1日起执行。
Some regions recently reported that the relevant provisions of the “Circular of the State Administration of Taxation on the Strictly Controlling the Scope of Use of VAT Special Invoices” (Guoshuifa [1995] No. 088) are no longer suitable for the current use of VAT invoices. After research, The original notice is amended as follows: All localities should strictly control the scope of use of special invoices, and may not issue special invoices for consumer goods such as tobacco, alcohol, clothing, shoes and hats (excluding labor-specific parts) and cosmetics sold in retail of commercial enterprises; Machinery, locomotives, automobiles, ships, boilers and other large mechanical electronic equipment, such as purchasers to obtain special VAT invoices, sales may be issued a special VAT invoice. This circular shall come into force on January 1, 2000.