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为加强税收管理和财务监督,保障合法经营,维护社会主义经济秩序,根据《中华人民共和国税收征收管理暂行条例》的规定,财政部于最近颁发了《全国发票管理暂行办法》,现刊载如下: 第一条为了加强税收管理和财务监督,有利于税收法规、政策的贯彻实施,保护合法经营,根据《中华人民共和国税收征收管理暂行条例》(以下简称《税收征管条例》)第二十八条、第二十九条的规定,制定本办法. 第二条发票由税务机关统一管理.税务机关负责发票管理制度的制定和组织实施,并负责对一切印制、使用发票的单位和个人进行监督和管理.
In order to strengthen tax administration and financial supervision, safeguard lawful operations and safeguard the socialist economic order, the Ministry of Finance recently issued the Interim Measures for the Management of Invoices in the People’s Republic of China according to the Provisional Regulations of the People’s Republic of China on the Collection and Administration of Taxes, which is now published as follows: Article 1 In order to strengthen tax administration and financial supervision, it is conducive to the implementation of tax laws and regulations and policies and protection of legitimate businesses. Pursuant to Article 28 of the Provisional Regulations of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Tax Collection and Administration Regulations”), , Article 29. Article 2 The invoices shall be uniformly administered by the tax authorities, which shall be responsible for the formulation, organization and implementation of the invoice management system and shall be responsible for supervising all units and individuals that print and use invoices And management.