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为进一步加强增值税发票管理,保障全面推开营业税改征增值税试点工作顺利实施,保护纳税人合法权益,营造健康公平的税收环境,现将增值税发票开具有关问题公告如下:一、自2017年7月1日起,购买方为企业的,索取增值税普通发票时,应向销售方提供纳税人识别号或统一社会信用代码;销售方为其开具增值税普通发票时,应在“购买方纳税人识别号”栏填写购买方的纳税人识别号或统一社会信用代码。不符合规定的发票,不得作为税收凭证。
In order to further strengthen the management of value-added tax invoices, guarantee the smooth implementation of the pilot project of business tax reform and value-added tax, protect the legitimate rights and interests of taxpayers and create a healthy and fair tax environment, we hereby announce the relevant issues concerning the issuance of VAT invoices as follows: I. From 2017 July 1, the date of purchase, the buyer for the business, the VAT invoice, the taxpayer identification number should be provided to the seller or a unified social credit code; the seller for the ordinary VAT invoice issued should be in the “ Buyer taxpayer identification number ”column to fill in the purchaser’s taxpayer identification number or a uniform social credit code. Inconsistent with the provisions of the invoice, not as a tax certificate.